On January 1, 2021. Splash City Issues $300,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Required: Assuming the market interest rate on the issue date is 7%, the bonds will issue at $300,000. 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.) Answer is not complete. No Date General Journal Debit Credit 1 279,615 January 01, 2021 Cash Discount on Bonds Payable Bonds Payable O 20,385 300,000 3 2 June 30, 2021 Interest Expense 11,185 : Discount on Bonds Payable 685 10,500 Cash 11,212 3 December 31, 202 Interest Expense Discount on Bonds Payable 712 10,5003 3 Cash