Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $100.000 and semiannual interest payments. Semiannual Period-End (6) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount Carrying Value $7,360 $92,640 6,624 93, 376 5,888 94,112 pped - Use the above bond amortization table and prepare journal entries to record (o the issuance of bonds on January 1. (of the first interest payment on June 30, and the second interest payment on December 31. eBook View transaction list Journal entry worksheet 2 3 Print References Record the issuance of the bonds. Note: Enter debits before credits Date ! January 01 IS ordentor Graw MI Type here to search