Brief Exercise 9-10 Record bond issue at a discount and related annual interest (L09-5) Pretzelmania, Inc. issues 6%, 10-year bonds with a foce amount of $66,000 for $61,364 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 7%. Interest is paid annually on December 31 Required 1.8 2. Record the bond issue and first interest payment on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate computations and final answers to the nearest whole dollar amount) Viuw transaction list Journal entry worksheet 1 2 Record the bond issue on January 1, 2021 January 02 Brief Exercise 9-10 Record bond issue at a discount and related annual interest (L09-5) Pretzelmania, Inc., issues 6%, 10-year bonds with a foce amount of $66,000 for $61,364 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 7%. Interest is paid annually on December 31, Required: 1. & 2. Record the bond issue and first interest payment on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate computations and final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet