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Required information Problem 10-4A Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below] Legacy issues $650,000 of 5.0%, four-year bonds dated January 1,2019 , that pay interest semiannually on June 30 and December 31. They are issued at $584,361 when the market rate is 8%. Problem 10-4A Part 4 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on June 30 . Note: Enter debits before credits. Journal entry worksheet Record the interest payment and amortization on December 31. Note: Enter debits before credits