Pretzelmania. Inc., 155ues 6%, 10-year bonds with a face amount of $58,000 for $53,926 on January 1, 2021. The market Interest rate for bonds of similar risk and maturity is 7%. Interest is paid annually on December 31 Required: 1. & 2. Record the bond issue and first interest payment on December 31, 2021. (if no entry is required for a particular transaction/event, select "No Journal Entry Requlred" In the first account field. Round your Intermediate computations and final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet Record the bond issue on January 1, 2021. Not Enter debit before credits General Journal Debit Date January 01 2021 Credit Recordem Clear entry View general journal