Clem Company issued $810,000, 10-year, 4 percent bonds on January 1, 2015. The bonds sold for $746,000. Interest is payable annually on December 31. Using effective- Interest amortization, prepare journal entries to record (a) the bond Issuance on January 1, 2015, and (b) the payment of Interest on December 31, 2015. The market Interest rate on the bonds is 5 percent. (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 issuance of bonds with a face value of $810,000 for $746,000. Note: Enter debits before credits. General Journal Debit Credit Date January 01, 2015 Record entry Clear entry View general journal Journal entry worksheet Record the interest payment on December 31, 2015. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2015 Record entry Clear entry View general journal