Presented below is a parudi amonuzauon schedule for Premium Pizza. (3) (5) (2) Cash Paid (4) Decrease in Carrying Value Period Issue date for Interest Interest Expense Carrying Value $66,978 66,852 66,723 $2,135 2,135 $2,009 2,006 $126 129 Required: 1. & 2. Record the bond issue and first interest payment assuming the face amount of bonds payable is $61,000. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 > Record the issuance of bond. Note: Enter debits before credits Transaction General Journal Debit Credit