Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2021. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2023. The issuance of bonds on December 31,2021 . Journal entry worksheet Note: Enter debits before credits. he first through fourth interest payments on each June 30 and December 31 . Journal entry worksheet Record the interest payment and amortization on June 30, 2022. Note: Enter debits before credits. Record the maturity of the bonds on December 31,2023. Journal entry worksheet Record the payment on maturity on December 31,2023. Note: Enter debits before credits