Use the above straight-line bond amortization table and prepare journal entries for the following. Required: (a) The issuance of bonds on December 31, 2017. (b) The first through fourth interest payments on each June 30 and December 31. (c) Record the maturity of the bonds on December 31, 2019. Use the above straight-line bond amortization table and prepare journal entries for the following.

Exercise 14-5 Straight-Line: Recording bond issuance and discount amortization LO P1, P2 Dobbs Company issues 996, two-year bonds, on December 31, 2017, with a par value of $91,000 and semiannual interest payments Semiannual Period-End (0) 12/31/2017 6/30/2018 (2) 12/31/2018 6/30/2019 (4) 12/31/2019 Unamortized Discount $5,820 4,365 2,910 1,455 Carrying Value $85,180 86,635 88,090 89,545 91,000 Use the above straight-line bond amortization table and prepare journal entries for the following Required: (a) The issuance of bonds on December 31, 2017 (b) The first through fourth interest payments on each June 30 and December 31 (c) Record the maturity of the bonds on December 31, 2019