Sunset Company issues $2,000,000 face value, 5%, 5-year bonds payable on December 31, 20X1. Interest is paid semiannually each June 30 & December 31. The bonds sell at a price of 101; Sunset uses the straight-line method of amortizing bond discount/premium.

How would I record the first semiannual payment of interest and amortization of discount/premium on the bonds at June 30, 20X2.