Please show how to calculate the values for the section under June 30. Thanks

Wefald Company sold bonds with a face value of $619,000 for $579,000. The bonds have a coupon rate of 7 percent, mature in 9 years, and pay interest semiannually every June 30 and December 31. All of the bonds were sold on January 1 of this year. Using a discount account, record the sale of the bonds on January 1 and the payment of interest on June 30 of this year. Wefald uses the straight-line amortization method. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to nearest whole dollar amounts.)