Required inform tion [The following iniormation apples to the questions displayad below] Duval Company issues fouryear bonds with a $114,000 par value on January 1, 2021, at a price of $109,870. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31 . 2. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount) Journal entry worksheet Pocord the interest payment and discount amertization on June 30,2021. heich Eaier dutits before creats. Journal entry worksheet Record the interest payment and discount amortization on December 31 , 2021. Note: Enter debits before credits. Required inform tion [The following iniormation apples to the questions displayad below] Duval Company issues fouryear bonds with a $114,000 par value on January 1, 2021, at a price of $109,870. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31 . 2. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount) Journal entry worksheet Pocord the interest payment and discount amertization on June 30,2021. heich Eaier dutits before creats. Journal entry worksheet Record the interest payment and discount amortization on December 31 , 2021. Note: Enter debits before credits