Required information Problem 14-4A (Algo) Straight-Line: Amortization of bond discount LO P2 [The following information applies to the questions displayed below) Legacy issues $630,000 of 90%, 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 14-4A (Algo) Part 1 Required: 1. Prepare the January Journal entry to record the bonds' Issuance. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $630,000 on January 1, 2021 at an issue price of $571,310. Notal Enter debts before credits Journal entry worksheet