Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $101.000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,753 5,999 5,065 Carrying Value $94,247 95,091 95,935 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. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $101,000 cash January 1. Note: Enter debits before credits General Journal Dobit Credit Date January 01