Wookie Company issues $8\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$92,000$ and semiannual interest payments.Wookie Company issues $8\%,$ five$-$year bonds, on January $1$ of this year, with a par value of $$92,000$ and semiannual interest payments.

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 $30.$

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

Answer is not complete.

Semiannual Period$-$End Unamortized Premium Carrying Value

$(0)$ January $1,$ issuance $ $7,951$ $ $99,951$

$(1)$ June $30,$ first payment $7,15699,156$

$(2)$ December $31,$ second payment $6,36198,361$

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 $30.$

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