Duval company issues for your bonds with a 113,000 par value on January 1, 2021 at a price of 108,855. The annual contract rate is 6% and interest is paid semi annually on June 30 and December 31 prepare journal entries to record record. The first two interest payments record the interest payment and discount amortization on June 30, 2021 and then record the interest payment and discount amortization on December 31, 2021.