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 $630,000 of 9.0%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $571,310 when the market rate is 12%. Problem 10-4A (Algo) 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