Brief Exercise 9-8 Record bond issue at a premium and related semiannual interest (LO9-5) Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $55,000 for $59.287 on January 1, 2021. 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 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. Round your intermediate computations and final answers to the nearest whole dollar amount.) View transactionist Journal entry worksheet Record the bond issue, Note: Enter debits before credits cette before credits Date January 01, 2021 Cash General Journal Debit Credit