Required information Problem 10-10AB Effective Interest: Amortization of bond; retiring bonds LO P1, P4, P5, P6 [The following information applies to the questions displayed below.] Ike Issues $180,000 of 11%, three-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $184,566. Their market rate is 10% at the issue date. Problem 10-10AB Part 1 Required: 1. Prepare the January 1, 2018, journal entry to record the bonds' issuance.