Required information [The following information applies to the questions displayed below.] Duval Co. issues four-year bonds with a $100,000 par value on January 1, 2020, at a price of $95,952. 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. View transaction list Journal entry worksheet 1 2 Record the interest payment and discount amortization on June 30, 2020. Note: Enter debits before credits. Date June 30, 2020 General Journal Debit Credit >