[The following information applies to the questions displayed below.] 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.

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.