Question - Paulson Company issues 6%, four-year bonds, on December 31, 2017, with a par value of $200,000 and semiannual interest payments.
Semiannual Period-End Unamortized Discount Carrying Value (0) 12/31/2017 $ 13,466 $ 186,534 (1) 6/30/2018 11,782 188,218 (2) 12/31/2018 10,098 189,902
If I used the above straight-line bond amortization table how or explain the journal entry
(a) The issuance of bonds on December 31, 2017.
(b) The first interest payment on June 30, 2018.
(c) The second interest payment on December 31, 2018.