Brief Exercise 9.10 (Algo) Record bond issue at a premium and related semiannual interest (LO9-5) Pretzeimania, Incorporated, issues 6%,10-year bonds with a face amount of $55,000 for $59.287 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid semiannually on June 30 and December 31. Required: 1. \& 2. Record the bond issue on January 1, 2024 and first interest payment on June 30,2024 . (If no entry is required for a porticular transaction/event, select "No Journal Entry Required" in the first occount field. Do not round your intermediate calculations. Round final onswers to the neorest whole dollar.)