Sylvestor Company issues 11%, five-year bonds, on December 31, 2016, with a par value of $120,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Discount $ 6,900 6,210 5,520 Carrying Value $113, 100 113,790 114,480 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 View transaction list Journal entry worksheet 2 3 Record the issuance of the bonds. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2016