On July 1,2024 , Wildhorse Corp. issued $4.24 million of 10 -year, 5% bonds at $4,586,650. This price resulted in a 4% market interest rate on the bonds. The bonds pay semi-annual interest on July 1 and January 1 , and Wildhorse has a December 31 year end. (a) Record the issue of the bonds on July 1, 2024. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) WILDHORSE CORP. Bond Premium Amortization Table Effective Interest Method-Semi-Annual Interest Payments 5% Bonds Issued at market rate of 4% Date July 1, 2024 Jan. 1,2025 July 1,2025 Jan. 1,2026 July 1,2026 Jan. 1,2027 July 1,2027 Jan. 1,2028 July 1, 2028