Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 8,400 7,560 6,720 Carrying Value $191,600 192,440 193,280 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. View transaction list Journal entry worksheet 1 2 Record the issuance of the bonds. Note: Enter debits before credits Date January 01 General Journal Debit Credit