Snap Company issues 11%, five-year bonds, on January 1 of this year, with a par value of $210,000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $8,500 7,650 6,800 Carrying Value $ 201,500 202,350 203,200 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 the second interest payment on December 31. View transaction list Journal entry worksheet Record the issuance of the bonds. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Prey 3 of 3 Help Snap Company issues 11%, five-year bonds, on January 1 of this year, with a par value of $210,000 and semiannual interest payments. U Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment namortized Discount $8,500 7,650 Carrying Value $ 201,500 202,350 203,200 6,800 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 the second interest payment on December 31. View transaction list Journal entry worksheet Record the interest payment and amortization on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30