Wookie Company issues 6% five-year bonds, on January 1 of this year, with a par value of $98,000 and semiannual interest payments Seelannual Period-End (e) January 1, Issuance (3) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,071 7,264 6,457 Carrying Value $106,071 105,264 104,457 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. Note: Enter debits before credits Date January 01 1 General Journal Deb Credit