Pretzelmania, Inc. issues 6% 10-year bonds with a face amount of $52.000 for 348,348 on January 1, 2021 The market interest rate for bonds of similar risk and maturity is 736. 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 Required 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. Note: Enter debits before credits 1 General Journal Date January 01 Credit 2021 View transaction list Journal entry worksheet Record the first interest payment. Note: Enter debits before credits. Date General Journal Debit Credit December 31. 2021