Woodwick Company issues 6%, five-year bonds, on December 31, 2012, with a par value of $102,000 and semiannual interest payments.

Semiannual Period-End			Unamortized Premium			Carrying Value
(0)	12/31/2012		$	8,151		$	110,151
(1)	6/30/2013			7,336			109,336
(2)	12/31/2013			6,521			108,521

Use the above straight-line bond amortization table and prepare journal entries for the following.

Record the issue of bonds with a par value of $102,000 cash on December 31, 2012.

Record the interest payment on June 30, 2013.

Record the interest payment on December 31, 2013.