Sylvestor Company issues 12%, five year bonds, on December 31, 2016, with a par value of $170.000 and semiannual interest payments Semiannual Period End (8) 12/31/2016 (1) 6/10/2017 12/31/2017 Una ortized Discount $ 0,100 7,470 Carrying Value $191,700 162.530 163,360 6,540 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bond on December 31, 2016: (the first interest payment on June 30, 2017 and the second interest payment on December 31, 2017 View transaction list Journal entry worksheet 2 Record the interest payment and amortization on June 30, 2017 Note: Enter debits before credits Debit Credit Date Jun 30, 2017 + General Journal Bond Interest expense Discount on bonds payable Cash Record entry Clear entry View general journal Sylvestor Company issues 12%. Tive-year bonds, on December 31, 2016, with a par value of $170,000 and semiannual interest payments Semiannual Period-End (e) 12/31/2016 (1) 6/30/2017 (2) 12/31/2012 Uninortized Discount $ 8,300 7,470 6,640 Carrying Value $161,700 162,530 163,260 Use the above bond amortization table and prepare journal entries to record (c) 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