Use the above bond amortination table and prepare journat entries to record (a) the insuance of bondi) on January t, (ta the frat interest poymert on tune 30 and id the second interest payment on Dectmber 31. Journal entry worksheet Use thic above bond anortization table and prepare journat entries to record (a) the issuance of bonds on January t, tsf the first interest piymient on duge 30 , and (d the second interest poyment on Becember 31. Journal entry worksheet Pecord the interest gapment and amortization en June 39 . Whe the above bond amortization table and prepare journal entries to record (at the issiance of bonds on lanuasy 1 , (a) the firs interest paymient on June 30 , and id the second interest paymient on December 31 . Journal entry worksheet Giecard the interest payment and amorization on becember 31