Woodwick Company issues 10%, five- year bonds, on December 31, 2012, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record

(a) The issuance of bonds on December 31, 2012;
(b) The first interest payment on June 30, 2013;
(c) The second interest payment on December 31,2013.

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Semiannual Period-End (0) 12/31/2012... (1) 6/30/ (2) 12/31/2013 Unamortized Premium $16,222 14,600 12,978 Carrying Value $216.222 214.600 212.978 2013