Strand Corp. purchased $300,000 of five-year, 4% Hydrocor bonds at 99 on June 30, 2021. Strand Corp. purchased the bonds to earn interest. Interest is paid semi annually each June 30 and December 31. The semi-annual amortization amount for the first interest period is $273 determined using the effective-interest method. At December 31, 2021, the bonds were trading at 98. Prepare the required journal entries on June 30 and December 31, 2021.