Snap Company issues 11%, five-year bonds, on January 1 of this year, with a par value of $120,000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, Issuance June 30, first payment December 31, second payment Unamortized Discount $6,900 6,210 5,520 Carrying Value $113,100 113,790 114.480 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1 (o the first interest payment on June 30, and the second interest payment on December 31. View transaction list Journal entry worksheet