Not sure about current answers so please answer all-- thanks!!

value: 30.00 points Legacy issues $680,000 of 6.5%, four-year bonds dated January 1, 2013, that pay interest semiannually on June 30 and December 31, They are issued at $603,061 and their market rate is 10% at the issue date. 1. Prepare the January 1, 2013, journal entry to record the bonds' issuance View transaction list Journal entry worksheet Record the issue of bonds with a par value of $680,000 cash on January 1, 2013 at an issue price of $603,061 Note: Enter debits before credits. Date General Journal Debit Credit Jan. 1,2013 Cash 603,061 76,939 iscount on bonds payable Bonds payable 680,000 Record entry Clear entry View general journal