Sever 5 Dobbs Company issues 6% two-year bonds, on December 31, 2021, with a par value of $99,000 and semiannual interest payments Semiannual Period-End (e) oints (1) 12/31/2021 6/30/2022 (2) 12/31/2022 (3) 6/30/2023 Skipped (4) 12/31/2023 Unamortized Discount $ 5,980 4,485 2,990 1,495 e Carrying Value $93,020 94,515 96,010 97,505 99,000 eBook Him References Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on December 31, 2021 (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2023. Complete this question by entering your answers in the tabs below. Required A Required B Required C The issuance of bonds on December 31, 2021. View transaction list Journal entry worksheet < 1 Record issuance of the bonds. Skipped View transaction list eBook Hint References Mc Graw Journal entry worksheet 2 3 4 Record the interest payment and amortization on June 30, 2022. Note: Enter debits before credits. Date June 30, 2022 General Journal Debit Credit > Record entry Clear entry View general joumal Record the payment on maturity on December 31, 2023. Note: Enter debits before credits. Date December 31, 2023 General Journal Debit Credit Record entry Clear entry View general journal