Project 2.1 Part 2 Journal Entries

Date	Account Name (Debit)	Account Name (Credit)	Debit	Credit
1/1/20X1	Cash		[A]
		Bonds payable		[B]
6/30/20X1	Interest expense		[C]
		Cash		[D]
12/31/20X1	Interest expense		[E]
		Cash		[F]
1/1/20X2	Bonds payable		[G]
		Common stock		[H]
		APIC		[I]
6/30/20X2	Interest expense		[J]
		Cash		[K]
12/31/20X2	Interest expense		[L]
		Cash		[M]

Can't find the interest expense -J and L