woodwick Company issues 6%, five-year bonds, on December 31, 2016, with a par value of $102,000 and semiannual interest payments. ized $8.151 7,336 6,521 (0) 12/31/2016 6/30/2017 (2) 12/31/2017 $110,151 109,336 108,521 Use the above straight-line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on December 31, 2016. b) The first interest payment on June 30, 2017 (c) The second interest payment on December 31, 2017 Journal entry worksheet Record the issue of bonds with a par value of $102,000 cash on December 31, 2016 Note: Enter debits before credts Credit Debit General Journal Dec. 31, 2016 Clear entry