Sylvestor Company issues 9%, five-year bonds, on December 31, 2017, with a par value of $180,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Discount $ 6, 600 5,940 5, 280 Carrying Value $ 173, 400 174,060 174, 720 points (8 03:31:52 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first interest payment on June 30, 2018; and (c) the second interest payment on December 31, 2018. X Answer is not complete. Credit No 1 Date Dec 31, 2017 General Journal Cash Discount on bonds payable Bonds payable Debit 173,400 6,600 180,000 2 Jun 30, 2018 Bond interest expense Cash Discount on bonds payable