Woodwick Company issues 8%, five year bonds, on December 31, 2017, with a par value of $92,000 and semiannual interest payments semiannual Period-End (0) 12/31/2017 (1) 6/30/2018 (2) 12/31/2018 Uninortired Premium $7,951 7.156 6.361 Carrying Valu $99,951 99,156 98,361 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 View journal entry worksheet Credit No General Journal Date Dec 31, 2017 Debit 92,000 1 Cash Bonds payable Premium on bonds payable 2 Jun 30, 2018 Bond interest expense Premium on bonds payablo Cash 3 Dec 31, 2018 Bond Interest expense Premium on bonds payable Cash