Required information [The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $103,000 par value on January 1, 2021, at a price of $99,000. The annual contract rate is 6%, and interest is paid semiannually on June 30 and December 31. 2. Prepare journal entries to record the first two interest payments. (Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet < 1 2 Record the interest payment and discount amortization on June 30, 2021. Note: Enter debits before credits Date June 30, 2021 General Journal Debit Credit View general journal Record entry Clear entry