Required information [The following information applies to the questions displayed below.] Ike issues $180,000 of 11%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $184,566 when the market rate is 10%. 3. Prepare an effective interest amortization table for the bonds' first two years. Note: Round your intermediate and final answers to the nearest whole dollar. Required information [The following information applies to the questions displayed below.] Ike issues $180,000 of 11%, three-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31. They are issued at $184,566 when the market rate is 10%. 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the first interest payment on June 30. Note: Enter debits before credits