Problem 10-4A (Algo) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below.] Legacy issues $710,000 of 8.0%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $621,812 when the market rate is 12%. Problem 10.4A (Algo) Part 3 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the ne whole dollar.) Legacy issues $710,000 of 8.0%, four-year bonds dated January 1,2021 , that pay interest semiannually on Jun and December 31 . They are issued at $621,812 when the market rate is 12%. Problem 10-4A (Algo) Part 4 4. Prepare the journal entries to record the first two interest payments. Required information Problem 10-4A (Algo) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below.]. Legacy issues $710,000 of 8.0%, four-year bonds dated January 1,2021 , that pay interest semiannually on June and December 31 . They are issued at $621,812 when the market rate is 12%. Problem 10.4A (Algo) Part 4 4. Prepare the journal entries to record the first two interest payments