Wookie Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $95,000 and semiannual interest payments. Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,011 7,210 6,409 Carrying Value $ 103,011 102,210 101,409 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. No 1 Date January 01 Cash Bonds payable Answer is not complete. General Journal Debit Credit 103,011 95,000 8,011 Premium on bonds payable 2 June 30 Bond interest expense Premium on bonds payable Cash 3 December 31 Bond interest expense Premium on bonds payable Cash