[The following information applies to the questions displayed below) Ike issues $190,000 of 13%, three-year bonds dated January 1, 2019, that pay interest semiannually on June 30 and December 31. They are issued at $194,679 When the market rate is 12% Problem 14-10AB Part 1 Required: 1. Prepare the January 1 journal entry to record the bonds! Issuance. - View transaction list Journal entry worksheet Record the first interest payment on June 30. Not Enter debits before credits Date General Journal Debit Credit June 30 Record entry Clear entry View general journal