Pretzelmania, Incorporated, issues 5%,20-year bonds with a face amount of $50,000 for $56,839 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 4%. Interest is paid semiannually on June 30 and December 31 . Required: 1. \& 2. Record the bond issue on January 1, 2024 and first interest payment on June 30, 2024. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round your intermediate calculations. Round final answers to the nearest whole dollar.) Premium Pizza retires its 6% bonds for $57,000 before their scheduled maturity. At the time, the bonds have a face amount of $55,100 and a carrying value of $59,115 Record the early retirement of the bonds: (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet