Snap Company issues 14%, five-year bonds, on January 1 of this year, with a par value of $150,000 and semiannual interest payments. Semiannual Period-End Unamortized Discount Carrying Value (0) January 1, issuance $ 7,800 $ 142,200 (1) June 30, first payment 7,020 142,980 (2) December 31, second payment 6,240 143,760 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 (c) the second interest payment on December 31