Sylvestor Company issues 11%, five-year bonds, on December 31, 2016, with a par value of $210,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2016		$	8,500		$	201,500
(1)	6/30/2017			7,650			202,350
(2)	12/31/2017			6,800			203,200

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.