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Duval Company issues four$-$year bonds with a $$113,000$ par value on January $1,2021,$ at a price of $$108,855.$ The annual contract rate is $6\%,$ and interest is paid semiannually on June $30$ and December $31\mathrm{.}2.$Prepare journal entries to record the first two interest payments.$($Round your answers to the nearest dollar amount.$)-$Record the interest payment and discount amortization on June $30,2021.-$Record the interest payment and discount amortization on December $31,2021.$