Wookle Company issues 10%, five-year bonds, on January 1 of this year, with a par value of $200,000 and semiannual interest payments its Seniannual Period-End (0) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $16, 222 14,600 12,978 Carrying Value $216,222 214,600 212,978 spoed Book Hint 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 Print References View transaction list Journal entry worksheet Record the issuance of the bonds on January 1 Note Enter debits before credits M Journal entry worksheet 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