tab 2: Record the first interest payment on June 30, 2018.

tab 3: Record the second interest payment on December 31, 2018.

Woodwick Company issues 6%, five-year bonds, on December 31, 2017, with a par value of $102,000 and semiannual interest payments. () 12/31/2817 (1) 6/38/2818 (2) 12/31/2818 $8,151 7,336 6,521 $118,151 189,336 188,521 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31. 2017 (b) The first interest payment on June 30, 2018. (C) The second interest payment on December 31, 2018. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $102,000 on December 31 2017 Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2017 Record entry Clear entry View general journal