A company issues 7%, 12-year bonds with a face amount of $70,000 for $75,927 on January 1, 2024. The market interest rate for 4 bonds of similar risk and maturity s 6%. Interest is paid semiannually on June 30 and December 31. Required: 1&2. Record the bond issue and first interest payment on June 30, 2024. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Do not round intermediate calculations. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet < 2 Record the bond issue. Rute Enter debits before credits Dete January 01, 2024 General Journal Debit Credit > Record entry Clear entry View general journal