Use the interest rates given to determine whether the bonds are issued at or at a premium. Compute the price of the bonds as of their issue date. Prepare the journal entry to record the bonds' issuance. Paulson Company issues 6%, four-year bonds, on December 31, 2015, with a par value of $200,000 and seminannual interest payments. Use the following bond amortization table and prepare journal entries to record the issuance of bonds on December 31, 2015; the first interest payment on June 30, 2016; and the second interest payment on December 31, 2016