Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $110,000 and semiannual interest payments. (e) January 1, issuance Semiannual Period-End (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 8,200 7,380 6,560 Carrying Value $101,800 102,620 103,440 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 (c) the second interest payment on December 31.