Hequired information Problem 9.4A Record bond issue and related interest (LO9-5) The following information applies to the questions displayed below.) On January 1, 2021. Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $470,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-4A Part 1 Required: 1. If the market interest rate is 8%, the bonds will issue at $470,000. 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.) View transaction list Journal entry worksheet