Woodwick Company issues 8%, five-year bonds, on December 31, 2016, with a par value of $108,000 and se payments miannual intere Semiannual Period-End (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 Unamortized Premium $8,271 7,444 6,617 Carrying Value $116,271 115,444 114, 617 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