Journal entry worksheet 3 Record the first semiannual interest payment. Futed Enter 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 specializes 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 2 2. If the market interest rate is 9%, the bonds will issue at $2,150,409. 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.)