2 Pretzelmania, Inc., issues 7%, 10-year bonds with a foce amount of $64,000 for $64,000 on January 1, 2018. The market interest rate for bonds of similar risk and maturity is 7%. Interest is paid semiannually on June 30 and December 31 1. & 2. Record the bond issue and first interest payment on June 30, 2018. (If no entry is required for a transaction/event, select "No Journal entry required" in the first account field.) 23 View transaction et Journal entry worksheet Print 2 > References Record the issuance of bond Note mer debit before credits Deneral Journal Debe Credit Date January 01, 2018 Record entry Clear any View general 2 Pretzelmania, Inc., issues 7%, 10-year bonds with a face amount of $64,000 for $64,0 for bonds of similar risk and maturity is 7%. Interest is paid semiannually on June 30 a 1. & 2. Record the bond issue and first interest payment on June 30, 2018. (If no entry journal entry required" in the first account field.) View transaction list Book Journal entry worksheet Print Record the bond issue Nobber Gaaral Journal Date January 1, 2016 Dobil Credit Record entry Cleary View general Journal View transaction list Journal entry worksheet Record the first interest payment. Note: Enter debits before credits Date December 31, 2018 General Journal Debit Credit Record entry Clear entry View general Journal