Problem $9-5$B $($Algo$)$ Record bond issue and related interest $($L$09-5)$

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Viking Voyager specializes in the design and production of replica Viking boats. On January $1,2024,$ the company issues $$1,820,000$ of $7\%$ bonds, due in $20$ years, with interest payable semiannually on June $30$ and December $31$ each year.

Problem $9-5$B $($Algo$)$ Part $3$

$3.$ If the market interest rate is $6\%,$ the bonds will issue at $$2,030,344.$ 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.$)$

Answer is not complete.

$\backslash$table$[[$No$,$Date,,,Debit,Credit$],[1,$January $01,2024,$Cash,$2,2,030,344vv,],[,$Bonds Payable,$2,,],[2,$June $30,2024,$Interest Expense,$2,,],[3,$December $31,202,$Interest Expense,$2,,]]$