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 3 3. Prepare an effective interest amortization table for the bonds' first two years. 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] Tke 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 4 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the first interest payment on June 30, 2018. Notnt Fnter detias before Gedits Prepare the journal entry to record the bonds' retirement on January 1,2020 , at 98 . Journal entry worksheet Record the retirement of the bonds on January 1, 2020 at 98. Note: Enter debits before credits