Brief Exercise 9-6 Record bond issue at face amount and related semiannual interest (LO9-5) Pretzelmania, Inc., issues 7%, 10-year bonds with a face amount of $61,000 for $61,000 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 7%. Interest is paid semiannually on June 30 and December 31. Required: 1. & 2. Record the bond issue and first interest payment on June 30, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 > Record the bond issue on January 1, 2021