On January 1, 2012, Trueman Corporation issued $500,000 of 20-year, 11% bonds for $462,384, yielding a market (yield) rate of 12%. Interest is payable semiannually on June 30 and December 31. Use the financial statement effects table to record (1) semiannual interest payment and discount amortization on June 30, 2012, and (2) semiannual interest payment and discount amortization on December 31, 2012. (Round answers to the nearest whole number.)