Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $90,000 and semiannual interest payments. (0) ) (2) Sentannual Period-End January 1, issuance une 30, first payment December 31, second paynent Un amortized Discount $6,800 6,120 5,400 Carrying Valu $83,200 83,880 84,560 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 1 2 3 Record the issuance of the bonds Not Enobis before credit General Journal Dobit Credit January 01