Required information The following information applies to the questions displayed below.] Ike issues $100,000 of 13%, three-year bonds dated January 1, 2018, that pay interest semiannually on June 30 and December 31. They are issued at $102,462. Their market rate is 12% at the Issue date. Journal entry worksheet Record the issue of bonds with a par value of $100,000 cash on January 1 , 2018 at an issue price of $102,462. Note: Enter debits before credits