Wookie Company issues 6%, five-year bonds, on January 1 of this year, with a par value of $98,000 and semiannual interest payments. Carrying Value $ 106,071 105,264 104,457 Semiannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment 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 Date January 01 Unamortized Premium $ 8,071 7,264 6,457 Record the issuance of the bonds on January 1. Note: Enter debits before credits. General Journal Debit

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 Record the lssuance of the bonds on January 1