On January 1,2013,Davie Services Issued $20,000 of 8% Bonds That $$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline\end{array}$$

On January 1,2013,Davie Services issued $20,000 of 8% bonds that mature in five years.They were sold at par.The bonds pay semiannual interest payments on June 30 and December 31 of each year.Please provide the journal entry for the payment made on June 30,2013.
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