2. If the market interest rate is 8%, the bonds will issue at $503,306. 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.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Entar debits before credits Date January 01, 2021 Cash General Journal Debit Credit Bonds Payable View general journal Racord entry Clear entry