Required information [The following information applies to the questions displayed below.) Ike issues $200,000 of 9%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $205,239. When the market rate is 8%. Required: 1. Prepare the January 1 journal entry to record the bonds' issuance. View transaction list Journal entry worksheet 1 Record the issue of bonds with a par value of $200,000 on January 1, 2019 at an issue price of $205,239. Journal entry worksheet