Straight-Line Discount Amortization Bryan Company issued $690,000 of 8% face value bonds on January 1, 2013, for $663,000. The bonds are due December 31, 2015 and pay interest semiannually on June 30 and December 31. Bryan uses the straight-line amortization method. Required: Prepare the journal entries to record the issuance of the bonds and the first two interest payments. For a compound transaction, if an amount box does not require an entry, leave it blank or enter "0".