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

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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 $2$

$2.$ If the market interest rate is $8\%,$ the bonds will issue at $$1,639,886.$ 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.$)$

$\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[0,1,$January $01,2024,$Cash,$1,639,886,],[,,$Discounts on Bonds Payable,$180,114,],[,,$Bonds Payable,,$1,820,000$