Paulson Company issues 6%, four-year bonds, on December 31, 2017, 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, 2017; (b) the first interest payment on June 30, 2018; and (c) the second interest payment on December 31, 2018.
Semiannual Period-End Unamortized Discount Carrying Value
(0) 12/31/2017.......................................$13,466........................$186,534
(1) 6/30/2018..........................................11,782..........................188,218
(2) 12/31/2018.........................................10,098..........................189,902