Journal entry worksheet 23 Record the bond issue. Note: Enter debits before credits. Required information Exercise 9-14 (Static) Record bonds issued at a discount and related semiannual interest (LO9-5) [The following information applies to the questions displayed below] On January 1,2024 , White Water issues $600,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%, the bonds will issue at $559,229. Exercise 914 (Static) Part 2 2. 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, Round your final answers to the nearest whole dollar.) Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits