Wookie Company issues 10%, five year bonds, on January 1 of this year, with a par value of $110,000 and semiannual interest payments (0) Sealannual Period-End January 1, Issuance June 30, first payment December 31, second payment Ured Prent $8,311 7.400 6,649 Carrying Valu $118vau 117,450 116,649 (1) (2) Use the above straight line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on January 1 (b) The first interest payment on June 30, (c) The second interest payment on December 31 View transaction list Journal entry worksheet