Required information Problem 14-10AB Effective Interest: Amortization of bond LO P6 [The following information applies to the questions displayed below.) Ike issues $140,000 of 9%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $143,667. When the market rate is 8%. Problem 14-10AB Part 4 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet