QS 10-8 Recording bond Issuance and discount amortization LO P2 Snap Company issues 14%, five-year bonds, on January 1 of this year, with a par value of $150.000 and semiannual interest payments. Semiannual Period-End (@) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Discount $ 7,800 7,020 6,240 Carrying Value $142, 200 142,980 143,760 Use the above bond amortization table and prepare journal entries to record (a) the issuance of bonds on January 1. (b) the first interest payment on June 30, and the second interest payment on December 31. View transaction list Journal entry worksheet