Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $101,000 and semiannual interest payments (a) (1) (2) Semionul Period-End January 1, Issuance June 30, first payment December 31, second ayment Unamortized Premium $8,131 7.318 6.5es Carrying Value $209, 131 108,318 197, 505 Use the above straightline 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. The second interest payment on December 31. Selected accounts from WooHoo Co.s adjusted trial balance for the year ended December 31 follow. totes payable (due in 5 years) Accounts payable Bonds payable (due in 10 years) Machinery $ 7,908 Discount on bonds payable 2,500 Wages payable 14,000 Interest payable (due in 2 weeks) 8, see Sales tax payable $2,400 1,200 60 55 02:47:16 Prepare the liabilities section of its classified balance sheet. (Negative amount() should be indicated by a minus sign.) Boo rences WOON100 CO. Liabilities Section of Balance Sheet December 31 Liabilities Curentables Total current la