Snap Company issues 12%, five year bonds, on January 1 of this year, with a par value of $120.000 and semiannual interest payments (0) (1) (2) Semiannual Periodind January 1, Issuance June 10, first paynent December 31, second payment Un amortized Discount $ 7.600 6.14 . Carrying Valu $112,400 113,160 111920 200 Use the above bond amortization to ble and prepare Journal entries to record the issuance of bonds on January 1, (o) the first Interest payment on June 30, and (c) the second interest payment on December 31 View transactions Journal entry worksheet 1 2 3 Record the issuance of the bonds Ne Entert before credits Dat General Journal Debit Credit January 01 Use the above bond amortization table and prepare journal entries to reco interest payment on June 30, and (c) the second interest payment on Dece View transaction list X V a 1 Record the issuance of the bonds. 2 Record the interest payment and amortization on June 30. 3 Record the interest payment and amortization on December 31. Note = journal entry has been entered