Question: Paulson Company issues 9 % , four - year bonds, on January 1 of this year, with a par value of $ 9 9 ,

Paulson Company issues 9%, four-year bonds, on January 1 of this year, with a par value of $99,000 and semiannual interest payments.
\table[[Semiannual Period-End,Unamortized Discount,Carrying Value],[() January 1, issuance,$6,713,$92,287
Record the issuance of the bonds on January 1.
Record the first interest payment on June 30.
Record the second interest payment on December 31.
 Paulson Company issues 9%, four-year bonds, on January 1 of this

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