Wookie Company issues 7%, five-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payment Semiannual Period-End (0) 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. View transaction list Journal entry worksheet < 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits,