Required information Exercise 14-7 (Algo) Straight-Line: Amortization table and bond interest expense LO P2 [The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $117,000 par value on January 1,2021 , at a price of $112,870. The annual contract rate is 9%, and interest is paid semiannually on June 30 and December 31. Exercise 14-7 (Algo) Part 2 Journal entry worksheet Record the interest payment and discount amortization on June 30, 2021. Note: Enter debits before credits. Record the interest payment and discount amortization on December 31 , 2021. Note: Enter debits before credits