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On January 1, 2018, Splash City issues $310,000 of 9% bonds, due in 20 years, with imterest payable semiannualiy on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 10%, the bonds will issue at $283,405. 2. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (if no entry is required for a transactionievent, select "No journal entry required" in the first account field.) Journal entry worksheet Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits. Journal entry worksheet Record the second semiannual interest payment, Note: Enter debits before credits