3. If the market interest rate is 6%, the bonds will issue at S570.961. Record the bond issue on January 1, 2018, and the first two semiannu interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01,2018 Cash 570,961 emium on bonds payable payable 3. If the market interest rate is 6%, the bonds will issue at S570.961. Record the bond issue on January 1, 2018, and the first two semiannu interest payments on June 30, 2018, and December 31, 2018. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01,2018 Cash 570,961 emium on bonds payable payable