Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $101,000 and semiannual interest payments Semiannual Period-End Unamortized Premium January 1, issuance Carrying Value $8,131 (1) June 30, first payment $109,131 7,318 108,318 (2) December 31, second payment 6,505 107,505 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