Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $63,000 for $67,911 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.) Answer is not complete. No Credit Debit 67.911 1 Date General Journal January 01, 2021 Cash Bonds Payable Premium on Bonds Payable 63,000 4.911 2 June 30, 2021 Interest Expense Premium on Bonds Payable Cash 00