Snap Company issues 12%, five-year bonds, on January 1 of this year, with a par value of $170,000 and semiannual interest payments (e) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $8,300 7,470 6,640 Carrying Valu $161,700 162,530 163,360 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