On January 1, 2024, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $480,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. Required: 1. If the market interest rate is 8%, the bonds will issue at $480,000. Record the bond issue on January 1,2024 , and the first tw semiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transaction/ select "No Journal Entry Required" in the first account field.) Journal entry worksheet