assuming a march 31, year end, make the entry to pay interest on june 30, 2020

On January 1, 2021, Blue Hat Company issues a bond with a maturity on December 31, 2021. The market rate is 7%. Coupon rate is 6%. Interest is paid each June 30 and December 31. Assume at Dec 31, year end. Blue Hat Company's accounting staff properly prepared a bond amortization schedule below. Period Ending Cash Interest paid Period Interest Expense 12/31/2019 6/30/2020 45,000 48,7691 12/31/2020 45,000 48,901 6/30/2021 45,000 49,038 12/31/2021 45,000 49,179 6/30/2022 45,000 49,325 12/31/20221 45,000 49,4771 6/30/2023 45,000 49,633 12/31/2023 45,000 49,796 6/30/2024 45,000 49,963 12/31/2024 45,000 50,137 6/30/2025 45,000 50,317 12/31/2025 45,000 50,503 6/30/2026 45,000 50,696 12/31/2026 45,000 50,895 6/30/2027 45,000 51,101 12/31/2027 45,000 51,315 6/30/2028 45,000 51,536 12/31/2028 45,000 51,765 6/30/2029 45,000 52,001 12/31/2029 45,000 52.246 Carrying Value 1,393,407 1,397,176 1,401,077 1,405,115 1,409,294 1,413,619 1,418,096 1,422,729 1,427,525 1,432,488 1,437,625 1,442,942 1,448,445 1,454,141 1,460,036 1,466,137 1,472,452 1,478,988 1,485,752 1,492,754 1,500,000 Assuming a March 31. year-end as in part f above, make the entry to pay interest on June 30, 2020