Pretzelmania, Inc. issues 7%, 10-year bonds with a face amount of $67.000 for $67,000 on January 1, 2021. The market interest rate 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