On January 1, 2021, Mania Enterprises issued 12% onds dated January 1, 2021, with a face amount of $20.3 million. The bonds mature in 2030 (10 years). For bonds of similar risk and maturity, the market yield is 10%. Interest is paid semiannually on June 30 and December 31. (FV of $1, PV of $1, FVA of $1, PVA of $1, FVAD of $1 and PVAD of $1) (Use appropriate factor(s) from the tables provided. Round your intermediate calculations to the nearest whole dollar.) Required: 1. Determine the price of the bonds at January 1, 2021. 2. Prepare the journal entry to record the bond issuance by Mania on January 1, 2021. 3. Prepare the journal entry to record interest on June 30, 2021, using the effective interest method. 4. 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 Required 3 Required 4 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.) View transaction list Journal entry worksheet Record the interest on June 30, 2021, using the effective interest method. Note: Enter debits before credits. Date General Journal Debit Credit June 30, 2021 This is a numeric cell, so please enter numbers only. Record entry Clear entry View general Journal Required 1 Required 2 Required 3 Required 4 Prepare the journal entry to record interest on December 31, 2021, using the effective interest method. (If no entry is transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 Record the interest on December 31, 2021, using the effective interest method. Note: Enter debits before credits. Date General Journal Debit Credit December 31, 2021 Record entry Clear entry View general journal