[The following information applies to the questions displayed below On January 1, when the market interest rate was 10 percent, Seton Corporation completed a $190,000, 9 percent bond issue for $178,318. The bonds pay interest each December 31 and mature in 10 years. Seton amortizes the bond discount using the straight-line method. 3 Required: 1.&2. Complete the required journal entries to record the bond issuance and the first interest payment on December 31. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the issuance of bonds for $178,318 with a face value of $190,000 Note: Enter debits before credits. Date General Journal Debit Credit January 01 Record entry Clear entry View general journal