2 Pretzelmania, Inc., issues 5%, 10-year bonds with a face amount of $65,000 for $65,000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 5%. 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. (if no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Ms View transaction list BOON Journal entry worksheet Print Merences Record the bond issue on January 1, 2021 Note: Enter debits before credite General Journal Debit Date January 01, 2021 Credit Record entry Clear entry View general Journal Pretzelmania, Inc., issues 5%, 10-year bonds with a face amount of $65,000 for $65.000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 5%. 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. (if no entry is required for a particular transaction/event. select "No Journal Entry Required" in the first account field.) View transaction ist Journal entry worksheet 2 Record the first interest payment on June 30, 2021 Note Enter debits before credits General Journal Date June 30, 2021 Debit Credit Record entry Clear entry View general Journal