first chart is correct

Journal entry worksheet Record the interest payment and discount amortization on December 31, 2021. Note: Enter debits before credits. 2. Prepare journal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and discount amortization on June 30, 2021. Note: Enter debits before credits. Required Information 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-year bonds with a $104,000 par value on January 1, 2021, at a price of $99,960, The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31 , Exercise 10-7 (Algo) Part 1 1. Prepare a straight-line amortization table for these bonds. Note: Round your answers to the neorest dollar amount. Required Information Exercise 10-7 (Algo) Straight-Line: Amortization table and bond interest expense LO P2 [The following information applies to the questions clisplayed below] Duval Company issues four-year bonds with a $104.000 par value on January 1,2021, at a price of $99.960. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31. xerclse 10-7 (Algo) Part 3 Prepare the joumal entry for maturity of the bonds on December 31,2024 (assume semiannual interest is already recorded). Journal entry worksheet Record the entry for payment of the bonds at maturity. (Assume semiannual interest is already recorded). Note: Enter debits botore ondits