Exercise 10-7 (Algo) Straight-Line: Amortization table and bond interest expense LO P2 [The following information applies to the questions displayed below] Duval Company issues four-yeat bonds with a $103,000 par value on January 1, 2021 , at a price of $99,000. The annua: contract rate is 6%, and interest is paid semiannually on June 30 and December 31 . Exercise 10-7 (Algo) Part 1 1. Prepare a straight-line amontization table for these bonds. Note: Round your onswers to the nearest dollar amount. Journal entry worksheet Record the interest payment and discount amortization on June 30, 2021. Note: Enter debits before credits. Journal entry worksheet Record the interest payment and discount amortization on December 31 , 2021 . Note: Enter debits before credits. Journal entry worksheet Record the entry for payment of the bonds at maturity. (Assume semiannual interest is already recorded). Note: Enter debits before credits