Required Information [The following information applies to the questions displayed below.] Legacy issues $610.000 of 6.5%, four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $579,203 when the market rate is 8%. 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet 12 Record the interest payment and amortization on June 30 . Note: Enter ifebits before credits. Date General Journal June 30 Debit Credit