10 A company issues 9%, 8-year bonds with a face amount of $70,000 for $74,078 on January 1, 2021. The market interest rate for bonds of similar risk and manunty is interest is paid semiannually on June 30 and December 31 Required 1. & 2. Record the bond issue and first interest payment on June 30, 2021 of no entry is required for a particular transaction/event select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest dollar amount) Journal entry worksheet Racerd the bond is Fate January 1 2021 General Hand Date Che