Sylvestor Company issues 12%, five-year bonds, on December 31, 2016, with a par value of $120,000 and semiannual interest payments. Unanortized Discount $7,600 Semiannual Period-End carrying Value $112,400 113,160 113,920 (O) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 6, 840 6,080 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 Journal entry worksheet 2 Record the issuance of the bonds. Note: Enter debits before credits. Debit Credit General Journal Date Dec 31, 2016 Next> K Prev 2 of 15