Required information [The following information applies to the questions displayed below.] Legacy issues $660,000 of 5.5% four-year bonds dated January 1, 2021, that pay interest semiannually on June 30 and December 31 . They are issued at $648,412 when the market rate is 6%. 4. Prepare the joumal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on June 30. Note: Enter debits before credits. Required information The following information applies to the questions displayed below] Legacy issues $660,000 of 5.5%, four-year bonds dated January 1. 2021, that pay interest semiannually on June 30 a December 31 They are issued at $648,412 when the market rate is 6%. 4. Prepare the joumal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on December 31. Note: Enter debits before eredits