A company issues 9%, 11-year bonds with a face amount of $60,000 for $56,048 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 10%. 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.)

Date	General Journal	Debit	Credit
January 01, 2021	Cash	56,048
	Discount on Bonds Payable	3,952
	Bonds Payable		60,000

I need June 30, 2021 the next journal entry