Wookie Company Issues 10%, five-year bonds, on January 1 of this year, with a par value of $110,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,311 7,480 6,649 Carrying Value. $118,311 117,480 116,649 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 View journal entry worksheet No Date General Journal Debit Credit 118,311 1 January 01 Cash Premium on bonds payable Bonds payable 2 June 30 Bond interest expense Premium on bonds payable. 8,311 110,000 General Joumal Debit 118,311 No Date 1 January 01 Cash Premium on bonds payable Bonds payable 2 June 30 3 December 31 Bond interest expense Premium on bonds payable Cash Bond interest expense Premium on bonds payable Cash Credit 8,311 110,000