Snap Company issues $11\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$210,000$ and semiannual interest payments.

$\backslash$table$[[,$Semiannual Period$-$End,Unamortized Discount,Carrying Value$],[(0)$ January $1,$ issuance,$$8,500,$$$201,500,],[(1)$ June $30,$ first payment,$7,650,202,350,],[(2)$ December $31,$ second payment,$6,800,203,200,]]$

Use the above bond amortization table and prepare journal entries to record

$($a$)$ the issuance of bonds on January $1,$

$($b$)$ the first interest payment on June $30,$ and

$($c$)$ the second interest payment on December $31.$

Journal entry worksheet

$1$

$2$

$$

Record the interest payment and amortization on December $31.$

Note: Enter debits before credits.

$\backslash$table$[[$Date$,$General Journal,Debit,Credit$],[$December $31,,,],[,,,],[,,,]]$