Brief Exercise 9-9 (Algo) Record bond issue at a discount and related semiannual interest (LO9-5) Pretzelmania, incorporated, issues 5%,20-year bonds with a face amount of $56,000 for $49,528 on January 1, 2024. The market interest rate for bonds of similar risk and maturity is 6% interest is paid semiannually on June 30 and December 31 Required: 1. \& 2. Record the bond issue on January 1, 2024 and first interest payment on June 30, 2024. (If no entry is required for a porticular tronsaction/event, select "No Joumol Entry Required" in the first occount field. Do not round your intermediate calculotions. Round finol answers to the nearest whole dollot.) Journal entry worksheet 2 Record the bond issue on Januacy 1,2024. Noter tenter detiti belore credus