Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments (0) (1) (2) Seniannual Period-End January 1, 15 sunce June 30, first payment December 31. second payment Unamortized Premium $8.091 7.282 Carrying Value $107.091 106, 282 105, 473 6. 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 View transaction list Journal entry worksheet Record the first interest payment on June 30. Note: Enter debits before credits. Date Debit Credit June 30 General Journal Bond interest expense Premium on bonds payable Cash Record entry Clear entry View general journal 15 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 January 1. ssuance June 30, first payment December 31. Tocond payment (0) (1) (2) Una ortized Preniu $8.091 7.282 6. 473 Carrying Value $107,091 106, 282 points 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 View transaction list Journal entry worksheet Record the second interest payment on December 31. Note: Enter debits before credits. General Journal Debit Credit December 31 Record entry Clear entry View general journal