Ike issues $180,000 of 11%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $184,565. When the market rate is 10%. equired: Prepare the January 1 journal entry to record the bonds' issuance. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $180,000 on January 1, 2019 at an issue price of $184,565. Note: Enter debits before credits.. Date January 01 General Journal Debit Credit View general journal