Sylvestor Company issues 12%, five-year bonds, on December 31, 2014, with a par value of $90,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2014		$	6,800		$	83,200
(1)	6/30/2015			6,120			83,880
(2)	12/31/2015			5,440			84,560

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.