Brief Exercise 9.9 (Algo) Record bond issue at a discount and related semiannual interest (LO9.5) Pretzelmania, Incorporated, issues 7\%, 15year bonds with a face amount of $67,000 for $61,207 on , lanuary 1, 2024. The market nterest rate for bonds of similar risk and maturity is 8%. Interest is paid semiannually on June 30 and December 31 Required: 1. \& 2. Record the bond issue on January 1, 2024 nd first interest payment on June 30,2024. (if no entry is required for a porticular tronsoction/event, select "No Journal Entry Required" in the first occount field. Do not round your intermediote colculations. Round finol onswers to the nearest whole dollor.) Journal entry worksheet Record the bond issue on January. 1, 2024