Brief Exercise 9-10 (Static) Record bond issue at a premium and related semiannual interest (LO9-5) Pretzelmania, Incorporated, issues 7%, 15-year bonds with a face amount of $70,000 for $76,860 on January 1, 2024. The market interest rate for bonds of simillar risk and maturity is 6%. Interest is paid semiannualiy on June 30 and December 31. Required: 1. \& 2. Record the bond issue on January 1,2024 and first interest payment on June 30, 2024 (if no entry is required for a particular tronsoctlon/event, select "No Journal Entry Required" in the first occount fleid. Do not round your intermedlate calculations. Round final answers to the nearest whole dollar.) Journal entry worksheet 2