Required information The following information applies to the questions displayed below] Legacy issues $740,000 of 7.5%, four-year bonds dated January 1, 2021, that pay interest semiannally on June 30 ond December 31. They are issued at $680,186 when the market rate is 10%. Journal entry worksheet Record the issue of bonds with a par value of $740,000 on January 1,2021 at an issue price of $680,186. Notei Enter debits before credita