xercise 10-8 (Algo) Straight-Line: Recording bond issuance and premium amortization LO P3 Wookie 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 Unamortized Premium Carrying Value (0) January 1, issuance $ 8,171 $ 111,171 (1) June 30, first payment 7,354 110,354 (2) December 31, second payment 6,537 109,537 Use the above straight-line bond amortization table and prepare journal entries for the followin