Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $90,000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Un amortized Premium $ 7,911 7, 120 6.329 Carrying Value $ 97,911 97, 120 96,329 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 1 2 3 Record the issuance of the bonds on January 1. Journal entry worksheet Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry View general journal Journal entry worksheet Record the second interest payment on December 31. Note: Enter debits before credits. Debit Credit Date December 31 General Journal y