Required information [The following information applies to the questions displayed below.] Ike issues $260,000 of 9%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $266,811. When the market rate is 8%. 3. Prepare an effective interest amortization table for the bonds' first two years. Semiannual Premium Cash Interest Bond Interest Unamortized Carrying Value Interest Paid Premium Expense Amortization Period-End 01/01/2019 06/30/2019 12/31/2019 06/30/2020 12/31/2020 4. Prepare the journal entries to record the first two interest payments. View transaction list Journal entry worksheet 2 Record the first interest payment on June 30. Note: Enter debits before credits. Date General Journal Debit Credit June 30 Record entry View general journal Clear entry Journal entry worksheet Record the second interest payment on December 31. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record entry View general journal Clear entry