Sylvestor Company issues 13%, five-year bonds, on December 31, 2016, with a par value of $210,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2016 (1) 6/38/2017 (2) 12/31/2017 Unamortized Discount $ 7,300 6,570 5,840 Carrying Value $202,700 203, 430 204,160 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 IX 1 Record the issuance of the bonds Record the interest payment and amortization on June 30, 2017 > Record the interest payment and amortization on December 31, 2017 Credit