Pretzelmania, Inc., Issues 6%, 10-year bonds with a face amount of $66,000 for $61,310 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 7%. 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 Journal entry worksheet 2 Record the first interest payment on June 30, 2021. Note: Enter debits before credits Date Debit Credit June 30, 2021 General Journal Pinterest Expense Cash Discount on Bonds Payable 1,980 Record entry Clear entry View general journal