Wookie Company issues 9%, five-year bonds, on January 1 of this year, with a par value of $96,000 and semiannual interest payments Use the above straight-line bond amortization lable and prepare joumal entries for the following (a) The issuance of bonds on lanuary 1 (b) The first interest payment on June 30 (c) The second interest payment on December 31 . (C) Ine second interest payment on vecember s1