Brief Exercise 9-11 (Algo) Record bond issue at face amount and related annual interest (LO9-5) Pretzelmania, Incorporated, issues 7%,10-year bonds with a face amount of $61,000 for $61,000 on January 1,2024 . Interest is paid annually on December 31. Required: 1. \& 2. Record the bond issue on January 1, 2024 and first interest payment on December 31, 2024. (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 on January 1, 2024. Note Journal entry worksheet Record the first interest payment on December 31, 2024. Note: Enter debits before credits