Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $110,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount January 1, issuance (0) Carrying Value (1) June 30, first payment $8,280 $101,800 (2) December 31, second payment 7,380 102,620 6,560 103, 440 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1 (6) the first interest payment on June 30, and (c) the second interest payment on December 31, View transaction list Journal entry worksheet 1 2 3 Record the issuance of the bonds. Note: Enter debits before credits Date January 01 Debit Credit General Journal Cash Discount on bonds payable Bonds payable View transaction list Journal entry worksheet