Wookie Company issues 6%, five-year bonds, on January 1 of this year, with a par value of $93,000 and semiannual interest payments.

Semiannual Period-End		Unamortized Premium			Carrying Value
(0)	January 1, issuance	$	7,971		$	100,971
(1)	June 30, the first payment		7,174			100,174
(2)	December 31, the second payment		6,377			99,377

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.