Sylvestor Company issues 8%, 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 $ 7,600 $ 82,400 (1) 6/30/2015 6,840 83,160 (2) 12/31/2015 6,080 83,920 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.