9 ! Part 1 of 4 2.08 points Required information [The following information applies to the questions displayed below.] Ike issues $140,000 of 9%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $143,667. When the market rate is 8%. eBook Print Required: 1. Prepare the January 1 journal entry to record the bonds' issuance. View transaction list Journal entry worksheet References < 1 Record the issue of bonds with a par value of $140,000 on January 1, 2019 at an issue price of $143,667. Note: Enter debits before credits. Date General Journal Debit Credit January 01 >