Duval Co. issues four-year bonds with a $109,000 par value on January 1, 2019, at a price of $104,910. The annual contract rate is 5%, and interest is paid semiannually on June 30 and December 31. 1. Prepare a straight-line amortization table for these bonds. (Round your answers to the nearest dollar amount.) Semiannual Period-End 1101/2019 6/30/2019 12/31/2019 6/30/2020 Unamortized Discount $ 4,090 $ 3.579 3.068 2,556 2,045 1,534 1,023 511 Carrying Value 104.910 105,421 105,933 106,444 106,955 107.466 107 978 108,489 12/31/2020 6/30/2021 12/31/2021 6/30/2022 12/31/2022 O 109,000 Duval Co. issues four-year bonds with a $109,000 par value on January 1, 2019, at a price of $104,910. The annual contract rate is 5%, 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.) View transaction list m Journal entry worksheet 1 2. Record the interest payment and discount amortization on June 30, 2019 Tuotet Etter det before credits General Journal Date June 30, 2015 Debit Credit econdary Cles entry View general Journal Duval Co. Issues four-year bonds with a $109,000 par value on January 1, 2019, at a price of $104.910. The annual contract rate is 5%, 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.) View transaction ist Journal entry worksheet