[The following information applies to the questions displayed below.] Ike issues $150,000 of 11%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $153,805. When the market rate is 10%. Required: 1. Prepare the January 1 journal entry to record the bonds' issuance. View transaction list Journal entry worksheet Record the issue of bonds with a par value of $150,000 on January 1, 2019 at an issue price of $153,805. Note: Enter debits before credits. Date General Journal Debit Credit January 01