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% Required: 1. Prepare the January 1 journal entry to record the bonds' issuance View transaction list View journal entry worksheet No General Journal Debit Credit Date January 01 1 Cash