Brief Exercise 9-6 Record bond issue and related semiannual interest (LO9-6) Pretzelmania, Inc., issues 5%, 10-year bonds with a face amount of S62.000 for $62,000 on January 1, 2018. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid semiannually on June 30 and December 31 1. &2. Record the bond issue and first interest payment on June 30, 2018. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View Journal entry worksheet Record the issuance of bond. Note: Enter debits before credits. Date General Journal Credit January 01, 2018 Record entry Clear entry View general journal