Required information [The following information applies to the questions displayed below.] On January 1, a company issues 5%, four-year bonds with a $109,000 par value at a price of $104,910. Interest is paid semiannually on June 30 and December 31. 2. Prepare entries for the first two interest payments. Note: Round answers to the nearest dollar. View transaction list Journal entry worksheet < 1 2 Record the interest payment and discount amortization on June 30, Year 1. Note: Enter debits before credits. Date June 30, Year 1 General Journal Debit Credit