Paulson Company issues 6%, four-year bonds, on December 31, 2013, with a par value of $ 200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record
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(a) The issuance of bonds on December 31, 2013;
(b) The first interest payment on June 30, 2014;
(c) The second interest payment on December 31,2014.