Legacy issues $560,000 of 9.0%, four-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31. They are issued at $507,831 and their market rate is 12% at the issue date. 1. Prepare the January 1, 2013, journal entry to record the bonds issuance view transaction list journal entry worksheet Debit Date General Journal Credit Jan. 1, 2013 cash Discount on bonds payable Bonds payable