Brief Exercise 9-8 Record bond issue at a premlum and related semiannual Interest (LO9-5) Pretzelmania, Inc., issues 79. 15-year bonds with a face amount of $67,000 for $73.566 on January 1, 2021. 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 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 fleld. Round your Intermedlete computetions and finel answers to the nearest whole dollar amount.) No Credit 1 Answer is complete but not entirely correct. Date General Journal Debit January 01, 2021 Cash 73.588 Premium on Bonds Payable Bonds Payable 6.506 67,000 2 June 30, 2021 Interest Expense Premium on Bonds Payable Cash 2.127 219 2.345