Required information [The following information applles to the questions displayed below.] Legacy issues $325,000 of 5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $292,181 when the market rate is 8%. 3. Prepare a straight-line amortization table for the bonds' first two years. (Round your intermediate and final answers to the nearest whole dollar.) [The following information applies to the questions displayed below.] Legacy issues $325.000 of 5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31. They are issued at $292,181 when the market rate is 8%. 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on June 30. Nodey Entar debits before credits