Duval Company issues four-year bonds with a $118,000 par value on January 1, 2021, at a price of $113,864. The annual contract rate is 6%, and interest is paid semiannually on June 30 and December 31. 2. Prepare journal entries to record the first two interest payments. View transaction list Journal entry worksheet 1 2 Record the interest payment and discount amortization on June 30, 2021. Note: Enter debits before credits. Date June 30, 2021 General Journal Debit Credit >