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 4 repare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet Record the interest payment and amortization on June 30, 2018