Answer: Incomplete question.
the complete queston is 
Use the above straight-line bond amortization table and prepare journal entries for the following.
(a) The issuance of bonds on December 31, 2020.
b) The first interest payment on June 30, 2021.
(c) The second interest payment on December 31, 2021.
 find answer in explanation column.
Explanation:
Semiannual Period-End Unamortized Discount Carrying Value
(0) January 1,  issuance            $13,466               $ 186,534
(1) June 30, first payment          11,782                188,218
(2) December 31, second payment 10,098             189,902
1. to record issue of bonds payable 
 Date  Account                         Debit             Credit
Dec 31,2020	Cash(carrying value) $ 186,534  
Discount on bonds payable              $13,466    
Bonds payable                                             $200,000
2. To record first interest payment
Date        Account                         Debit             Credit
june 30, 2021	Interest expense     $7,684	
 discount on bonds payable                               $1, 684
Cash                                                                $6,000
Calculation =
Cash paid towards interest every semi annual period = $200,000 X 6% X1/2 =$6,000.
interest expense = cash paid + discount on bonds payable written off.
                            = $6000 + $1, 684  = $7,684
discount on bonds payable = unamortised discount on 31 dec - unamortised discount on 30th june) ($13,466 -11,782 ==$1,684)  
3.To record second interest payment on december 31,2021.
 Date        Account                         Debit             Credit
Dec. 31 ,2021	Interest expense         $7,684  
 discount on bonds payable                                $1.684	
                           Cash                                          $6,000
Calculation 
discount on bonds payable = unamortised discount on 30th june - unamortised discount on 31st december 2021 =11,782-10,098 = $1.684