[The following information applies to the questions displayed below.] Duval Company issues four-year bonds with a $115,000 par value on January 1,2020 , at a price of $110,888. The annual contract rate is 7%, and interest is paid semiannually on June 30 and December 31 . 2. Prepare journal entries to record the first two interest payments. Note: Round your answers to the nearest dollar amount. Record the interest payment and discount amortization on June 30,2020. Record the interest payment and discount amortization on December 31,2020