Legacy issues $610,000 of 6.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $579,203, and their market rate is 8% at the issue date. blem 10-5A Part 1 uired: epare the January 1, 2018, journal entry to record the bonds' issuance. iew transaction list Journal entry worksheet Record the issue of bonds with a par value of $610,000 cash on January 1, 2018 at an issue price of $579,203