Snap Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $80,000 and semiannual interest payments Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Carrying Value $72,100 Unamortized Discount $ 7,900 (0) (1) (2) 7,110 72,890 6,320 73,680 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 View transaction list Journal entry worksheet K 2 1 3 Record the interest payment and amortization on December 31 Note: Enter debits before credits. Date Credit General Journal Debit December 31