Wookie Company issues 10% , five-year bonds, on January 1 of this year, with a par value of $100,000 and semiannual interest payments. Semiannual Period-End. (0) January 1, issuance Unamortized Premium $ 8,111 Carrying Value $ 108,111 107,300 106,489 (1) June 30, first payment 7,300 (2) December 31, second payment 6,489 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.