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Duval Co. issues four-year bonds with a $119,000 par value on January 1, 2019, at a price of $114,840. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31. Exercise 10-7 Part 1 1. Prepare a straight-line amortization table for these bonds. (Round your answers to the nearest dollar amount.) Semiannual Period-End 1/01/2019 Unamortized Discount Carrying Value 6/30/2019 12/31/2019 6/30/2020 12/31/2020 6/30/2021 12/31/2021 6/30/2022 12/31/2022 Journal entry worksheet Record the interest payment and discount amortization on June 30, 2019. Note: Enter debits before credits. General Journal Debit Credit Date June 30, 2019 2. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet