2. If the market interest rate is 7%, the bonds will issue at $410,883. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (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.) Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits Date January 01, 2021 General Journal Debit Credit Record entry Clear entry View general Journal Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2021 Record entry Clear entry View general journal Journal entry worksheet