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 City issues $340,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 8%, the bonds will issue at $373,648. ercise 9-9A Part 2 ecord the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 21. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round ir final answers to the nearest whole dollar.) 1 2 3 Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2021