Wookie Company issues 6%, five-year bonds, on January 1 of this year, with a par value of $102,000 and semiannual interest payments. (0) (1) (2) Semiannual Period-End January 1, issuance June 30, first payment December 31, second payment Un amortized Premium $8,151 7,336 6,521 Carrying Value $110,151 109,336 108,521 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. Journal entry worksheet