Szmanda Company issues 10%, five-year bonds, on December 31, 2015, with a par value of $100,000 and semiannual interest payments Semiannual Period- Unamortized Carrying Value End (0) 12/31/2015 (1) 6/30/2016 (2) 12/31/2016 Discount $7,360 6,624 5,888 $92,640 93,376 94,112 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2015; (b) the first interest payment on June 30, 2016; and (c) the second interest payment on December 31, 2016 View transaction list Journal entry worksheet 2 3 Record the issuance of the bonds. Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2018 Cash iscount on bonds payable Bonds payable 100,000