Legacy issues $660,000 of 5.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $648,412, and their market rate is 6% at the issue date. Required: 1. Prepare the January 1, 2018, journal entry to record the bonds' issuance. View transaction list Journal entry worksheet 1 > Record the issue of bonds with a par value of $660,000 cash on January 1, 2018 at an issue price of $648,412. Note: Enter debits before credits. Date General Journal Debit Credit Jan 01, 2018 Record entry Clear entry View general journal