11 View transaction list Journal entry worksheet 2 3 > Record the issue of bonds with a par value of $99,000 cash January 1 Noter debit Date January 01 Credit Accounts receivable Accumulated depreciation Bond interest expense Bond interest payable Bonds payable Record entry Ceny View all M Graw 11 View transaction list Journal entry worksheet . 959 ** be to o Please make sure I can see the entire answer if not I will dislike, thank you Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments 11 Sen annual Period - End January 1, issuance June 30, first payment December 31, second payment Unamortized Discount $6,713 (0) (1) (2) 5,874 Carrying Value $92,287 93,126 93,965 5,035 Use the above straight line bond amortization table and prepare journal entries for the following (a) The issuance of bonds on January 1 (b) The first interest payment on June 30 (cThe second interest payment on December 31 View transaction list Journal entry worksheet