Kelly Industries issued 11% bonds, dated January 1, with a face value of $100 million on January 1, 2013. The bonds mature in 2018(10 years) Interest is paid semiannually on June 30 and December 31. For bonds of similar risk and maturity the market yield is 12%. On December 31, 2013, the fair value of the bonds was $95,000,000 as determined by their market value in the over-the-counter market.

What is the journal entry to record interest on June 30, 2013