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E14-18 (Supplement 148) Recording the Effects of a Premium Bond Issue and First Interest Payment (Effective-Interest Amortization) Grocery Corporation received $191,071 for $160,000, 11.8 percent bonds issued on January 1, 2008, at a market interest rate of 8.8 percent. The bonds stated that interest would be paid each December 31 and that they mature on December 31, 2017 and assume Grocery Corporation uses the efective-interest method to amortize the bond premium Requirement 1 Prepare the joumal entry to record the bond issue. (Omit the"s" sign in your response. Debit January 1, 2008 Cick to select) Cick to select) (Cick to select) Requirement 2: Prepare the journal entries to record the December 31 Interest paryments in 2008 and 2009 (Round your answers to the nearest dollar amount. Omit th* "S" sign in your response.) December 31, 2008 (Click to select) (Click to select) (Click to select) (Click to select) (Click to select) Click to select)