Pretzeimanla, incorporated, issues 7%,10-year bonds with a fac. mount of $67,000 for $67,000 on January 1, 2024. Interest is paid semiannually on June 30 and December 31 . Required: 1. \& 2. Record the bond issue on January 1,2024 and first interest payment on June 30, 2024. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Pretzelmania, Incorporated, issues 7%,10-year bonds with a face amount of $67,000 for $67,00 on January 1,202 semiannually on June 30 and December 31 Required: 1. \& 2. Record the bond issue on January 1,2024 and first interest payment on June 30,2024 . (If no entry is requi transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the first interest payment on June 30, 2024. Note: Enter debits before credits