Broadbent Insurance purchased $100,000 of 7% DPT bonds on January 1, 2018, at a price of 71 when the market rate of interest was 12%. Broadbent intends to hold the bonds until their maturity date of January 1, 2028. The bonds pay interest semiannually on each January 1 and July 1. Broadbent recorded the following journal entries on January 1, 2018 and July 1, 2018: (Click the icon to view the journal entries.) Read the requirements. First, record the discount amortization on July 1, 2018. (Record debits first, then credits. Exclude explanations from any journal entries.) Journal Entry Accounts Date Debit Credit Jul 1 Interest Revenue The total interest revenue for the first six months of 2018 is $