Exercise 9-10 (Static) Record bonds issued at face amount and related semiannual interest (LO9-5) On January 1, 2024, Splash City issues $500,000 of 9% bonds, due in 20 years, with interest payable semlannually on June 30 and December 31 each year. Required: Assuming the bonds issue for $500,000, record the bond issue on January 1,2024 , and the first two semiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)