Sylvestor Company issues 9%, five-year bonds, on December 31, 2014, with a par value of $80,000 and semiannual interest payment

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2014		$	7,900		$	72,100
(1)	6/30/2015			7,110			72,890
(2)	12/31/2015			6,320			73,680

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.

1. Record the issuance of bonds

2. Record the interest payment and amortization on June 30, 2015

3. Record the interest payment and amortization on December 31, 2015.