Woodwick Company issues 9%, five-year bonds, on December 31, 2016, with a par value of $91,000 and semiannual interest payments. Semiannual Period-End Unamortized Premium Carrying Value (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 $7,931 7,138 6, 345 $98,931 98,138 97,345 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 View transaction list Journal entry worksheet Record the issue of bonds with a par value of $91,000 cash on December 31, 2016. Note: Enter debits before credits. Date General Journal Debit Credit Dec. 31, 2016 Cash Record entry Clear entry View generaljounal