B Exercise 10-8 (Algo) Straight-Line: Recording bond issuance and premium amortization LO P3 Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. Semiannual Period-End (0) January 1, Issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,111 7,300 6,489 Carrying Value $ 108,111 107,300 106,489 Book Hint Use the above straight-line bond amortization table and prepare journal entries for the following (a) The Issuance of bonds on January 1 (b) The first interest payment on June 30. (c) The second Interest payment on December 31 Print 0 rences View transaction that Journal entry worksheet