Sylvestor Company issues 10%, five-year bonds, on December 31, 2016, with a par value of $210,000 and semiannual interest payments. Semiannual Period-End (e) 12/31/2016 6/30/2017 (2) 12/31/2017 Un amortized Discount $ 8,200 7,380 6,560 Carrying Value $ 201,800 202,620 203,440 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 Answer is not complete. No Date General Journal Debit Credit 1 Dec 31, 2016 5,736 820 5,000