Woodwick Company issues 6%, five-year bonds, on December 31, 2016, with a par value of $93,000 and semiannual interest payments Semiannual Period-End () 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $7,971 7,174 6,377 Carrying Value $100,971 100,174 99,377 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 2 Record the issue of bonds with a par value of $93,000 cash on December 31, 2016 Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31, 2016 Journal entry worksheet 2 Record the first interest payment on June 30, 2017. Note: Enter debits before credits. Date General Journal Debit Credit Jun 30, 2017 2 Record the second interest payment on December 31, 2017 Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2017