Pretzelmania, Inc., issues 6%, 10-year bonds with a face amount of $63,000 for $63,000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 6%. 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.) No 1 Date January 01, 2021 2 June 30, 2021 General Journal Debit Credit Pretzelmania, Inc., issues 5%, 20-year bonds with a face amount of $65,000 for $57,488 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 6%. 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. Round your intermediate computations and final answers to the nearest whole dollar amount.) No Date 1 January 01, 2021 2 June 30, 2021 General Journal Debit Credit Pretzelmania, Inc., issues 7%, 15-year bonds with a face amount of $67,000 for $73,566 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 6%. 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. Round your intermediate computations and final answers to the nearest whole dollar amount.) No Date 1 January 01, 2021 2 June 30, 2021 General Journal Debit Credit