Required information [The following information applies to the questions displayed below.] Legacy issues $325,000 of 5%, four-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $292,181 when the market rate is 8%. 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet < 1 2 Record the interest payment and amortization on June 30.1 Note: Enter debits before credits. Date June 30 General Journal Debit Credit 8 >