Boss Company issues bonds with a par value of $90,000 on January 1, 2018. The bonds annual contract rate is 8%, and interest is paid semiannually on June 30 and December 31. The bonds mature in three years. The annual market rate at the date of issuance is 10% and they sold for $85,341. Boss uses the effective interest method for amortizing the discount. What is the journal entry to record the first interest payment on June 30, 2018?