! Required information [The following information applies to the questions displayed below.) Ike issues $160,000 of 13%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $163,940 when the market rate is 12%. 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry Clear entry View general journal Journal entry worksheet