Snap Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. 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 . Journal entry worksheet Journal entry worksheet Record the interest payment and amortization on June 30. Note: Enter debits before credits. Journal entry worksheet Record the interest payment and amortization on December 31. Note: Enter debits before credits