Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $60,000 for $64.677 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.)