Wookle Company issues 6%, five-year bonds, on January 1 of this year, with a par value of $93,000 and semiannual interest payments Semiannual Period-End Uniamortized Premium Carrying Value (0) January 1, issuance $7,971 $100,971 (1) June 30, first payment 7,174 100, 174 December 31, second payment 6,377 99,377 Use the above straight-line bond amortization table and prepare journal entries for the following: (a) The issuance of bonds on January 1 () The first interest payment on June 30 (c) The second interest payment on December 31 View transition in Journal entry worksheet 2 Record the usuance of the bonds on January 1. Journal entry worksheet 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits Goneral Journal Debit Date January 01 Credit Record entry Clear entry View general journal View transaction list Journal entry worksheet