Help Save A company issues 9%, 10-year bonds with a face amount of $80,000 for $85,436 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 8%. 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. Do not round intermediate calculations. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet < 1 2 Record the bond issue. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit View transaction list Journal entry worksheet < 1 Record the first interest payment on June 30, 2021. Note: Enter debits before credits. Date June 30, 2021 General Journal Debit Credit Next