Dobbs Company issues 5%, two-year bonds, on December 31, 2017, with a par value of $200,000 and semiannual interest payments. Use the following bond amortization table and prepare journal entries to record (a) the issuance of bonds on December 31, 2017; (b) the first through fourth interest payments on each June 30 and December 31; and (c) the maturity of the bonds on December 31, 2019.
Semiannual Period-End Unamortized Discount Carrying Value
(0) 12/31/2017............................$12,000...................................$188,000
(1) 6/30/2018.................................9,000....................................191,000
(2) 12/31/2018...............................6,000....................................194,000
(3) 6/30/2019.................................3,000....................................197,000
(4) 12/31/2019....................................0....................................200,000