Journal entry worksheet 3 Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits. Journal entry worksheet Record the second semiannual interest payment. Note: Enterr debits before credits. Required information Problem 9-4B Record bond issue and related interest (LO9-5) [The following information applies to the questions displayed below.] Viking Voyager specialzes in the design and production of replica Viking boats, On January 1, 2021, the company issues $2,300,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9.4B Part 3 3. If the market interest rate is 796 , the bonds will issue at $2,463,443. Record the bond issue on January 1,2021 , and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/even select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount)