3. If the market interest rate is 7%, the bonds will issue at $630,862. Record the bond issue on January 1, 2024, and the first two semiannual interest payments on June 30, 2024, and December 31, 2024. (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 2 3 Record the bond issue. Note: Enter debits before credits. General Journal Debit Credit 630,862 630,862 Date January 01, 2024 Cash Bonds Payable Record entry Clear entry View general journal