Use the given information to fill out the required sections.

Woodwick Company issues 10%, five-year bonds, on December 31, 2016, with a p r value of $105,000 and semiannual interest payments (0) 12/31/2016 (1) 6/30/2017 (2) 12/31/2017 $8,211 7,390 6,569 $113,211 112,390 111,569 Use the above straight-line bond amortization table and prepare journal entries for the following. (a) The issuance of bonds on December 31, 2016. (b) The first interest payment on June 30, 2017. (c) The second interest payment on December 31, 2017 Journal entry worksheet Record the issue of bonds with a par value of $105,000 cash on December 31, 2016. Note: Enter debits before credits. Credit Debit General Journal Date Dec. 31, 2016 Journal entry worksheet 3 Record the first interest payment on June 30, 2017. Note: Enter debits before credits Credit Debit General Journal Date Jun 30, 2017 Journal entry worksheet Record the second interest payment on December 31, 2017. Note: Enter debits before credits. Debit Credit General Journal Date Dec 31, 2017