Problem 10-4A (Algo) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below.] Legacy issues $680,000 of 6.5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $645,669 when the market rate is 8%. Problem 10-4A (Algo) Part 4 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet 1 2 Record the interest payment and amortization on June 30. Note: Enter debits before credits. Date June 30 General Journal Debit Credit >