Brief Exercise 9-11 Record bond issue at a premium and related annual interest (LO9-5) Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $69,000 for $74,328 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid annually on December 31. Required: 1. & 2. Record the bond issue and first interest payment on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate computations and final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet 1 2 Record the bond issue on January 1, 2021. Note: Enter debits before credits January 01, 2021 General Journal Debit < Prev Credit 5 of 7 Next > Brief Exercise 9-11 Record bond issue at a premium and related annual interest (LO9-5) Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $69,000 for $74,328 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid annually on December 31. Required: 1. & 2. Record the bond issue and first interest payment on December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate computations and final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet 2 Record the first interest payment on December 31, 2021. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit < Prev Credit 5 of 7 Next >