Required information Skip to question [The following information applies to the questions displayed below.] On January 1, 2022, Drennen, Incorporated, issued $5.1 million face amount of 10-year, 14% stated rate bonds when market interest rates were 12%. The bonds pay semiannual interest each June 30 and December 31 and mature on December 31, 2028. Table 6-4, Table 6-5 Note: Use appropriate factor from the table provided. b-2. Assume instead that the proceeds were $5,061,000. Record the journal entry to show the payment of semiannual interest and the related discount amortization on June 30, 2022, assuming that the discount of $39,000 is amortized on a straight-line basis. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field