Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 16,222 14, 600 12, 978 Carrying Value $ 216,222 214, 600 212, 978 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. Answer is not complete. No 1 Date January 01 General Journal Debit Credit Cash 216,222 Premium on bonds payable Bonds payable 16,222 200,000 2 June 30 Discount on bonds payable Cash 16,222 x 1,622 10,000 3 December 31 Discount on bonds payable 1,622 x Cash 10,000