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Ike issues $180,000 of 11%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $184,566 when the market rate is 10%. Record the issue of bonds with a par value of $180,000 on January 1,2021 at an issue price of $184,566. Note: Enter debits before credits. Total bond interest expense over life of bonds: Amount repaid: \begin{tabular}{|c|c|c|c|c|c|} \hline 60 & payments of & $ & 9,990 & $ & 59,940 \\ \hline \multicolumn{3}{|c|}{ Par value at maturity } & & & 180,000 \\ \hline Total repaid & & & & & \\ \hline Less amount bo & rrowed & & & & 184,556 \\ \hline Total bond intere & est expense & & & $ & 55,384 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \begin{tabular}{c} Semiannual Interest \\ Period End \end{tabular} & Cash Interest Paid & \begin{tabular}{c} Bond Interest \\ Expense \end{tabular} & \begin{tabular}{c} Premium \\ Amortization \end{tabular} & \begin{tabular}{c} Unamortized \\ Premium \end{tabular} & Carrying Value \\ \hline 01/01/2021 & & & & & \\ \hline 06/30/2021 & & & & & \\ \hline 12/31/2021 & & & & & \\ \hline 06/30/2022 & & & & & \\ \hline 12/31/2022 & & & & & \\ \hline \end{tabular} Record the first interest payment on June 30. Note: Enter debits before credits. Record the second interest payment on December 31 . Note: Enter debits before credits