[" HUHUHTY HUOLUITUMIE W WIE YUSUUTIS VISpray U. On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $490,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. 3. If the market interest rate is 7%, the bonds will issue at $524,820. 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 2 1 Record the bond issue. Note: Enter debits before credits. General Journal Dobit Credit Date January 01, 2021 CE