Required information [The following information applies to the questions displayed below.] Legacy issues $640,000 of 8.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $570,443, and their market rate is 12% at the issue date. 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet 2 Record the interest payment and amortization on June 30, 2018. Required information The following information applies to the questions displayed below Legacy issues $640,000 of 8.5%, four-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $570,443, and their market rate is 12% at the issue date. 4. Prepare the journal entries to record the first two interest payments View transaction list Journal entry worksheet Record the interest payment and amortization on December 31, 2018