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 (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount $7,360 6,624 5,888 Carrying Value $92,640 93,376 94,112 nd bok 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 frences Journal entry worksheet 1 2 Record the issuance of the bonds Note: Enter debits before credits Date General Journal Debit Credit January 01 Me De 15 a 2n HH Nev! first interest payment on June 30, and (c) the second interest payment on December 31. View transaction list Journal entry worksheet ped 1 2 3 OOK Record the issuance of the bonds. Hint Print erences Note: Enter debits before credits General Journal Debit Credit Date January 01 Record entry Clear entry View general Journal first interest payment on June 30, and (c) the second interest payment on December 31. View transaction list Journal entry worksheet Record the interest payment and amortization on June 30. ces Note: Enter debits before credits. General Journal Debit Credit Date June 30 Record entry Clear entry View general journal first interest payment on June 30, and (c) the second interest payment on December 31, View transaction list Journal entry worksheet d 1 2 3 > K Record the interest payment and amortization on December 31. ht nces Note: Enter debits before credits. General Journal Debit Credit Date December 31 Record entry Clear entry View general Journal