[The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $119,000 par value on January 1,2021 , at a price of $114,840. The annual contract rate is 5%, and interest is pald semiannually on June 30 and December 31 . 2. Prepare journal entries to record the first two interest payments. Journal entry worksheet 2 Record the interest payment and discount amortization on June 30, 2021