Help Save & Exh Viking Voyager specializes in the design and production of replica Viling boats. On January 1, 2021, the company issues $2,900,000 of 9% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year 2. If the market interest rate is 10%, the bonds will issue at $2,651,193, Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. Date January 01, 2021 General Journal Debit Credit