2. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and De 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first accou your final answers to the nearest whole dollar.) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits Date General Journal Debit Credit January 01, 2021 Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits General Journal Debit Credit Date June 30, 2021 Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021