4 Required information (The following information applies to the questions displayed below.) On January 1, 2021, White Water issues $490,000 of 5% bonds, due in 15 years, with interest payable annually on December 31 each year. t 2 of 2 Assuming the market interest rate on the issue date is 6%, the bonds will issue at $442,412. 6 ts 2. Record the bond issue on January 1, 2021, and the first two interest payments on December 31, 2021, and December 31, 2022. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar.) eBook View transaction list Hint Journal entry worksheet Print ferences Record the second annual interest payment. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2022