Paulson Company issues 6%, four-year bonds, on January 1 of this year, with a par value of $95,000 and semiannual interest payments, 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. Journal entry worksheet 3 Record the issuance of the bonds on January 1 . Note: finter debits sefore credits