Help Plz! And if you could do both dates plz.

Pretzeimania, incorporated, issues 6%, 10-year bonds at face amount of $69.000 on January 1, 2024. Interest is paid semiannually on June 30 and December 31 . Required: How will the issuance of the bonds on January 1 and the first interest payment on June 30, 2024, affect the financial statements? Complete this question by entering your answers in the tabs below. How will the issuance of the bonds on January 1 affect the financial statements? Note: Amounts to be deducted should be indicated by a minus sign