Pad 10:26 PM * 91%- 3. If the market interest rate is 7%, the bonds will issue at S621216. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2018 ew general journa Pad 10:26 PM * 91%- 3. If the market interest rate is 7%, the bonds will issue at S621216. Record the bond issue on January 1, 2018, and the first two semiannual interest payments on June 30, 2018, and December 31, 2018. (f no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2018 ew general journa