lournal entry worksheet 3 Record the bond issue. Note: Enter debits before credits. Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits. Journal entry worksheet (3. Recoed the first semiannual imerest poyment. Required information Problem 9-5B (Algo) Record bond issue and related interest (LO9-5) [The following information applles to the questions displayed below.) Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $2,700,000 of 9% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-5B (Algo) Part 2 2. If the market interest rate is 10%, the bonds will issue at $2,531,760. 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 answers to the nearest dollar amount.)