The following information applies to the questions displayed below) Duval Co issues four-year bonds with a $107.000 par value on January 1, 2019, at a price of $102,920 The annual contract rate is 9%, 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.) Debit Credit View transaction list View journal entry worksheet No Date General Journal 1 June 30, 2019 Bond interest expenso Cash Discount on bonds payable 4,815 4,305 510 2 December 31, 2019 Bond interest expense 4.815 Cash Discount on bonds payable 4 305 510