Sylvestor Company issues 10%, five-year bonds, on December 31, 2016, with a par value of $200,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2016		$	8,400		$	191,600
(1)	6/30/2017			7,560			192,440
(2)	12/31/2017			6,720			193,280

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.

1. Record the issuance of the bonds.

2. Record the interest payment and amortization on June 30 2017

3.Record the interest payment and amortization on December 31 2017