Woodwick Company issues 10%, five-year bonds, on December 31, 2017, with a par value of $110,000 and semiannual interest payments. Semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Unamortized Premium $ 8,311 7,480 6,649 Carrying Value $ 118,311 117,480 116,649 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2017. (b) The first interest payment on June 30, 2018. (c) The second interest payment on December 31, 2018. Journal entry worksheet 1 2 3 Record the issue of bonds with a par value of $110,000 on December 31, 2017. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2017 Record entry Clear entry View general journal Journal entry worksheet