Brief Exercise 9-10 (Algo) Record bond issue at a premium and related semiannual interest (LO95) Pretzelmania, Incorporated, issues 6%, 10-year bonds with a face amount of $63,000 for $67,911 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid semiannually on June 30 and December 31. Required: 1. & 2. Record the bond issue on January 1, 2024 and first interest payment on June 30,