A company issues 7%,12-year bonds with a face amount of $60,000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is also 7%. Interest is paid semiannually on June 30 and December 31. Required: 1. \& 2. Record the bond issue and first interest payment on June 30 , 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the bond issue. Journal entry worksheet 2 Record the bond issue. Note: Enter debits before credits. Journal entry worksheet 1 Record the first interest payment on June 30,2021. Note: Enter debits before credits