[The following information applies to the questions displayed below.] Legacy, issues $660,000 of 5.5%, four-year bonds dated January 1,2021 , that pay interest semiannually on June 30 and December 31 . They are issued at $648,412 when the market rate is 6%. 4. Prepare the journal entries to record the first two interest payments. Journal entry worksheet Record the interest payment and amortization on June 30. Note: Enter debits before credits