Szmanda Company issues 13%, five-year bonds, on December 31, 2015, with a par value of $210,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Discount			Carrying Value
(0)	12/31/2015		$	7,200		$	202,800
(1)	6/30/2016			6,480			204,240
(2)	12/31/2016			5,760			204,240

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.