7 Part 3 of 3 3. If the market interest rate is 5%, the bonds will issue at $452,737. 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.) > Answer is not complete. General Journal Debit Credit 452,737 No Date points 1 January 01, 2024 Cash Premium on Bonds Payable Bonds Payable 420,000 2 June 30, 2024 Interest Expense 1,068 X Premium on Bonds Payable Cash 11,532 X 12,600 3 December 31, 202 Interest Expense Premium on Bonds Payable Cash