Sylvestor Company issues 10%, five-year bonds, on December 31, 2012, with a par value of $100,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2012		$	7,360		$	92,640
(1)	6/30/2013			6,624			93,376
(2)	12/31/2013			5,888			94,112

Use the above bond amortization table and prepare journal entries to record the following.

(a)

The issuance of bonds on December 31, 2012.

(b)

The first interest payment on June 30, 2013.

(c)	The second interest payment on December 31, 2013.