Duval Co. issues four-year bonds with a $110,000 par value on January 1, 2018, at a price of $105,895. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31. Exercise 10-15 Part 1 1. Prepare an amortization table for these bonds. Use the straight-line method of interest amortization. (Round your answers to the nearest dollar amount.) Carrying Value Semiannual Unamortized Period-End Discount 1/01/2018 6/30/2018 12/31/2018 6/30/2019 12/31/2019 30/2020 12/31/2020 6/30/2021 12/31/2021 Duval Co. issues four-year bonds with a $110,000 par value on January 1, 2018, at a price of $105,895. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31. Exercise 10-15 Part 2 & 3 2 & 3. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet Record the interest payment and discount amortization on June 30, 2018. Note: Enter debts before credits General Journal Debit Credit Jun 30, 2018 Duval Co. issues four-year bonds with a $110,000 par value on January 1, 2018, at a price of $105,895. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31. Exercise 10-15 Part 2 & 3 2 & 3. Prepare journal entries to record the first two interest payments (Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet Record the interest payment and discount amortization on December 31, 2018 Note: Enter debits before credits General Journal Debit Credit Date Dec 31, 2018