On July 1, 2021, Rehearse Company issued $34,000,000 of 20-year, 12% bonds to finance its operations. The bonds were issued at a market (effective) interest rate of 13%, resulting in Rehearsal Company receiving cash of $31,595,241. Interest is payable semiannualy on 12/31 and 6/30. The company uses the straight-line method to amortize the bond discount. REQUIRED: Journalize the entries to record the following: 07/01/21 - issuance of the bonds 12/31/21 - the first semiannual interest payment, including amortization of the bond discount. Round to the nearest dollar. 06/30/22 - the second semiannual interest payment, including amortization of the bond discount. Round to the nearest dollar. Journal Entries Date Account Name Debit Credit