Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $210,000 and semiannual interest payments (6) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $ 8,200 7,380 6,560 Carrying Value $ 201,800 202,620 203,440 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1, (b) the first interest payment on June 30, and the second interest payment on December 31