Snap Company issues 12%, five year bonds, on January 1 of this year, with a par value of $90,000 and semiannual interest payments Seminal Perfod-End January 1, issuance June 30, first payment December 31, second payment Unted Discount 56,000 6,120 (1) (2) carrying Valu S83,200 B3,880 B4,560 Use the above bond amortization table and prepare journal entries to record (c) the issuance of bonds on January 1, (b) the first interest payment on June 30, and (a the second interest payment on December 31 View transaction let Journal entry worksheet 1 2 Record the issuance of the bonds Note: Enter debits before credits Date General Journal Debit Credit January 01