On january 1, 2024 Twister Enterprises, a manufacturer of a variety of transportable spin rides issues $460,000 of 6% bonds, due in 20 years, with interest payable semi annually on June 30 and December 31, 2024

If the market interest rate is 7%, the bonds will issue at $410,883. record the bond issue on january 1, 2024. And the first two semi annual interest payment on June 30 and December 31, 2024. No entry require "No journal entry"

record the bond issue and the semi annual interest payments