Wookle Company Issues 8%, five-year bonds, on January 1 of this year, with a par value of $103,000 and semiannual interest payments. Semiannual Period-End- (e) January 1, issuance (1) June 30, first payment (2) December 31, second payment Unamortized Premium $8,171 7,354 6,537 Carrying Value $111,171 110,354 109,537 Use the above straight-line bond amortization table and prepare journal entries for the following. t (a) The Issuance of bonds on January 1. nces (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. Note: Enter debits before credits es Journal entry worksheet < 1 2 3 Record the issuance of the bonds on January 1. Note: Enter debits before credits. Date January 01 General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet < 1 2 3 Record the first interest payment on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit View general journal Record entry Clear entry > Journal entry worksheet < 1 2 Record the second interest payment on December 31. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal >