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Check my work mode : This shows what is correct or incorrect for the work you have completed so far. It does not indicate completion. (1) Required information Knowledge Check 01 On January 1 , Year 1 , St. Clair Corporation issues 7%,11y ear bonds with a face amount of $90,000 for $83,497. The market interest rate is 8%. Interest is paid semiannually on June 30 and December 31 . Complete the necessary journal entry for the first semiannual interest payment by selecting the account names from the drop-down menus and entering the associated dollar amounts. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)