2 Required information [The following information applies to the questions displayed below) On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides issues $590,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year, 2. If the market interest rate is 9%, the bonds will issue at $541.948. 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