Required information Exercise 9-9A Record bonds issued at a premium and related semiannual interest (LO9-5) (The following information applies to the questions displayed below) On January 1. 2021, Splash Caty issues $500,000 of 9% bonds, due in 20 years, with interest payable semwannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%, the bonds will issue at $549,482. Exercise 99 A Part 2 2. Record the bond issue on January 1,2021, and the first two semiannual interest payments on June 30,2021 , and Decenber 31 . 2021 (if no entry is required for a particulor transoction/event, select "No Joumal Entry Required" in the first account field. Round your final answers to the nearest whole doller.)