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Problem $10-4$A $($Algo$)$ Straight$-$Line: Amortization of bond discount LO P$2$

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Legacy issues $$590,000$ of $7\mathrm{.}5\%,$ four$-$year bonds dated January $1,2020,$ that pay interest semiannually on June $30$ and December $31.$ They are issued at $$542,310$ when the market rate is $10\%.$

Problem $10-4$A $($Algo$)$ Part $4$

$4.$ Prepare the journal entries to record the first two interest payments.

$\backslash$table$[[,,,$View journal entry worksheet$],[,$No$,$Date,General Journal,Debit,Credit$],[$@$,1,$June $30,$Bond interest expense,$16,164,],[,,$Discount on bonds payable,$5,961,],[,,$Cash,,$22,125],[i,2,$December $31,$Bond interest expense,,$],[,,$Discount on bonds payable,,$],[,,$Cash,,$22,125]]$