Issue Pico y M chapter 91 Problem 9-4A Part 3 3. It the market interest rate is 7%, the bonds will issue at $664,065 Record the bond issue on January 1, 2018, and the frst two semiannual interest payments on June 30, 2018, and December 31, 2018. (if no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) Journal entry worksheet Record entry Clear entry 10:46 Issue Pico y M chapter 91 Problem 9-4A Part 3 3. It the market interest rate is 7%, the bonds will issue at $664,065 Record the bond issue on January 1, 2018, and the frst two semiannual interest payments on June 30, 2018, and December 31, 2018. (if no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) Journal entry worksheet Record entry Clear entry 10:46