Wookie Company issues 9%, five-year bonds, on January 1 of this year, with #par value of $104,000 and semiannual interest payments. (0) (1) (2) Semiannual Period - End January 1, issuance June 30, first payment December 31, second payment Unamortized Premium $8, 191 7,372 6,553 Carrying Value $112, 191 111,372 110,553 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 1 2 3 Record the issuance of the bonds on January 1. 1 2 3 Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry View general journal Journal entry worksheet 2 Record the second interest payment on December 31. Note: Enter debits before credits General Journal Date December 31 Debit Credit Recorder Clareny View general Journal 2. 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record entry Clear entry View general journal