Required information The following information applies to the questions displayed betow] Ike issues $210,000 of 11%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $215,326 when the market rate is 10% Required: 1. Prepare the January 1 journal entry to record the bonds' issuance. Journal entry worksheet Record the issue of bonds with a par value of $210,000 on January 1,2021 at an issue price of $215,326. Note: Enter debits before credits