25.00 points Problem 14-3A Straight-Line: Amortization of bond premium LO P1, P3 Hillside issues $1,600,000 of 9%, 1 Syear bonds dated January 1, 2015, that pay interest semiannually on June 30 and December 31. The bonds are issued at a price of $1,958.394 Required 1. Prepare the January 1, 2015, joumal entry to record the bonds' issuance View transaction list Journal entry worksheet Record the issue of bonds with a par value of $1,600,000 cash on January 1, 2015 at an issue price of $1,958,394 Note: Enter debits before credts Date General Journal Jan 01, 2015 View general journal Record entry Clear entry 2(a) For each semiannual perlod, complete the table below to calculate the cash payment. Annual Rate