On January 1, 2021, for $18.1 million, Marker Company issued 10% bonds, dated January 1, 2021, with a face amount of $20.1 million. For bonds of similar risk and maturity, the market yield is 12%. Interest is paid semiannually on June 30 and December 31. Required: 1. Prepare the journal entry to record interest on June 30, 2021, using the effective interest method. 2. Prepare the journal entry to record interest on December 31, 2021, using the effective interest method. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entry to record interest on June 30, 2021, using the effective interest method. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in whole dollars.) View transaction list Journal entry worksheet Record the entry to interest on June 30, 2021, using the effective interest method. Note: Enter debits before credits General Journal Debit Credit Date June 30, 2021