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 Un amortized Premium $16,222 14,680 12,978 Carrying Value $216, 222 214,6ee 212,978 3:27 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 D View transactionist