Pretzelmania, Inc., Issues 7%, 10-year bonds with a face amount of $64,000 for $64.000 on January 1, 2021. The market interest for bonds of similar risk and maturity is 7%. 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.) View transaction list Journal entry worksheet 15 @ 6 x] w 20 F3 000 ODO 4 FS F6 FZ