Sylvestor Company issues 10%, five-year bonds, on December 31, 2016, with a par value of $100,000 and seria interest payments. nnual Semiannual Period-End Unamortized Discount Carrying Value (e) 12/31/2816 (1) 6/30/2817 (2) 12/31/2017 $7,360 6,624 5,888 $92,640 93,376 94,112 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31. 2016: (b) the first interest payment on June 30, 2017: and (c) the second interest payment on December 31, 2017