Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments. Semiannual Period-End (e) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $ 8,091 7,282 6,473 Carrying Value $107,091 106,282 105,473 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.