Required information [The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $120,000 par value on January 1,2020 , at a price of $115,830. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31. 2. Prepare journal entries to record the first two interest payments. Note: Round your answers to the nearest dollar amount. Journal entry worksheet Record the interest payment and discount amortization on June 30, 2020. Note: Enter debits before credits. Journal entry worksheet Record the interest payment and discount amortization on December 31, 2020. Note: Enter debits before credits