Brief Exercise 9-8 (Algo) Record bond issue at face amount and related semiannual interest (LO9-4) Pretzelmania, Incorporated, issues 6%, 10-year bonds with a face amount of $60,000 for $60,000 on January 1, 2024. 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 particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No 1 Date January 01, 2024 Accounts Receivable Bonds Payable 2 June 30, 2024 Interest Expense Cash General Journal Debit Credit 1,800 1,800 Brief Exercise 9-9 (Algo) Record bond issue at a discount and related semiannual interest (LO9-5) Pretzelmania, Incorporated, issues 5%, 20-year bonds with a face amount of $65,000 for $57,488 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 6% 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 particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations. Round final answers to the nearest whole dollar.) View transaction list View journal entry worksheet No Date General Journal 1 January 01, 2024 Cash Discount on Bonds Payable Bonds Payable 2 June 30, 2024 Interest Expense Discount on Bonds Payable Cash Debit Credit 57,488 7,512 65,000 1,725 1.562 163 Brief Exercise 9-10 (Algo) Record bond issue at a premium and related semiannual interest (LO9-5) Pretzelmania, Incorporated, issues 7%, 15-year bonds with a face amount of $64,000 for $70,272 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 6%. 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 particula transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations. Round final answers to the nearest whole dollar.) View transaction list Journal entry worksheet 1 2 Record the bond issue on January 1, 2024. Note: Enter debits before credits Date January 01, 2024 General Journal Debit Credit Record entry Clear entry View general journal Brief Exercise 9-19 (Algo) Record early retirement of bonds issued at a premium (LO9-6) Premium Pizza retires its 5% bonds for $67.000 before their scheduled maturity. At the time, the bonds have a face amount of $64,500 and a carrying value of $69.491 Record the early retirement of the bonds. (If no entry is required for a particular transection/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the early retirement of bonds. Note: Enter debits before credits. Transaction General Journal Debit Credit Record entry Clear entry View general journal