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Presented below is a partial amortization schedule for Mill Street Investors: Required: 1. \& 2. Record the bond issue and first interest payment. Assume the face amount of bonds payable is $77,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits before credits: Required: 1. \& 2. Record the bond issue and first interest payment. Assume the face amount of bonds payable is $77,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits before credits