A company issues 7%. 9-year bonds with a face amount of $70,000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is also 7%. Interest is paid semiannually on June 30 and December 31 Required: 1. & 2. Record the bond issue and first interest payment on June 30, 2021. (if no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list Journal entry worksheet 1 2 Record the bond issue. 119 Slides 09 stu...pptx Journal entry worksheet 1 2 Record the first interest payment on June 30, 2021 Note: Enter debitore credits Date General Journal Debit June 30, 2021 Required information [The following information applies to the questions displayed below.) Abbott Landscaping purchased a tractor at a cost of $30,000 and sold it three years later for $16,200. Abbott recorded depreciation using the straight-line method, a five-year service life, and a $4,000 residual value. Tractors are included in the Equipment account. equired: Record the sale. (If no entry is required for a particular transaction/event, select "No Journal Entry Requir he first account field.) View transaction list Juulllal enery WOI KSreel 1 Record the sale of equipment. Note: Enter debits before credits. Transaction General Journal Debit Cre 1 15 Next