9 "art 1 of 2 Required information Exercise 10-7 Straight-Line: Amortization table and bond interest expense LO P2 [The following information applies to the questions displayed below.] pints Duval Co. issues four-year bonds with a $105,000 par value on January 1, 2019, at a price of $100,950. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31. Exercise 10-7 Part 2 eBook 2. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount.) Hint View transaction list Ask Journal entry worksheet References Record the interest payment and discount amortization on June 30, 2019. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2019 Record entry Clear entry View general journal