Webster Company issues $1,000,000 face value, 6%, 5-year bonds payable on December 31, 2018. Interest is paid semiannually each June 30 and December 31. The bonds sell at a price of 97; Webster uses the straight-line method of amortizing bond discount or premium.

Webster 's entry at June 30, 2019, to record the first semiannual payment of interest and amortization of discount on the bonds includes a: