Duval Co. issues four-year bonds with a $118.000 par value on January 1, 2018, at a price of $113,864. The annual contract rate is 6%, 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.) Unamortized Carrying Semiannual Period-End Discount Value 1/01/2018 6/30/2018 12/31/2018 6/30/2019 12/31/2019 6/30/2020 12/31/2020 6/30/2021 12/31/2021 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 1 2 Record the interest payment and discount amortization on June 30, 2018. Note: Enter debits before credits Date General Journal Debit Credit Jun 30, 2018 Journal entry worksheet 1 2 Record the interest payment and discount amortization on December 31, 2018. Note: Enter debits before credits Date