Sylvestor Company issues 12%, five-year bonds, on December 31, 2014, with a par value of $170,000 and semiannual interest payments.

Semiannual Period-End	Unamortized Discount	Carrying Value
(0)	12/31/2014		$	8,300		$	161,700
(1)	6/30/2015			7,470			162,530
(2)	12/31/2015			6,640			163,360

Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2014; (b) the first interest payment on June 30, 2015; and (c) the second interest payment on December 31, 2015.