On January 1, when the market interest rate was 9 percent, Seton Corporation completed a $200,000, 8 percent bond issue for $187163. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount. Required: 1.&2. Complete the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar) view transaction list view general journal Journal Entry Worksheet Record the issuance of bonds for $187,163 with a face value of $200,000 credit Date General Journal Debit January 01 *Enter debits before credits done clear entry record entry