Pretzelmania, Inc., issues 6%, 10-year bonds with a face amount of $66,000 for $71,144 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 5%. Interest is paid semiannually on June 30 and December 31 Required: 1. & 2. Record the bond issue and first interest payment on June 30, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your intermediate computations and final answers to the nearest whole dollar amount.) View transaction list View journal entry worksheet Credit NO Dehli 71,444 1 Date General Joumat January 01, 2021 Cash Discount on Bonds Payable Bonds Payable 66,000