[The following information applies to the questions displayed below.] On January 1 , when the market interest rate was 9 percent, Seton Corporation completed a $200,000,8 percent bond issue for $187,163. The bonds pay interest each December 31 and mature in 10 years. Assume Seton Corporation uses the effective-interest method to amortize the bond discount. Journal entry worksheet Record the issuance of bonds for $187,163 with a face value of $200,000. Note: Enter debits before credits. Journal entry worksheet Record the interest payment on December 31. Note: Enter debits before credits