Wookie Company issues 6%, five-year bonds, on January 1 of this year, with a par value of $107.000 and semiannual interest payments. (O) Seniannual Period-End January 1, issuance June 30, first payment December 31, second payment Un amortized Premium $8,251 7,426 6,601 (1) (2) Carrying Value $115, 251 114,426 113,601 Use the above straight-line bond amortization table and prepare journal entries for the following. nces (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 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. General Journal Debit Credit Date January 01 Record entry Clear entry View general Journal Journal entry worksheet Record the first interest payment on June 30. ook int Note: Enter debits before credits. rint Date General Journal Debit Credit rences June 30 Record entry Clear entry View general journal Journal entry worksheet