Sylvestor Company issues 12%, five-year bonds, on December 31, 2016, with a par value of $110,000 and semiannual interest payments Semiannual Period - End (2) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Discount $ 7,300 6,570 5,840 Carrying Value $102,700 103,430 104,160 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 inces 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 Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Discount $ 7,300 6,578 5,840 Carrying Value $102,700 103, 430 184, 160 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 nces Journal entry worksheet