Woodwick Company issues 7%, five-year bonds, on December 31, 2017, with a par value of $101,000 and semiannual interest payments.

Woodwick Company issues 7%, five-year bonds, on December 31, 2017, with a par value of $101,000 and semiannual interest ayments Semiannual Period-End (e 12/31/2017 (1) /30/2018 (2) 12/31/2018 Unamortized Premium $8,131 7,318 6,505 Carrying Value $109,131 108,318 107,505 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 View transaction list Journal entry worksheet 2 Record the issue of bonds with a par value of $101,000 on December 31, 2017 Note: Enter debits before credits Date General Journal Debit Credit Dec 31, 2017 Journal entry worksheet Record the first interest payment on June 30, 2018 Note: Enter debits before credits. Date General Journal Debit Credit Jun 30, 2018 Journal entry worksheet 1 2 Record the second interest payment on December 31, 2018. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31, 2018