rief Exercise 9-6 Record bond issue at face amount and related semiannual interest (LO9-5) etzelmania, Inc., issues 5%, 10-year bonds with a face amount of $53,000 for $53,000 on January 1, 2021. The market terest rate for bonds of similar risk and maturity is 5%. Interest is paid semiannually on June 30 and December 31. equired: & 2. Record the bond issue and first interest payment on June 30, 2021. (If no entry is required for a particular ansaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Record the first interest payment. Note: Enter debits before credits. Date June 30, 2021 Debit Credit General Journal Interest Expense Cash Record entry Clear entry View general Journal