Pretzelmania, Inc., Issues 7%, 10-year bonds with a face amount of $57,000 for $57,000 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.) View transaction list Journal entry worksheet Record the bond issue on January 1, 2021. Note Enter debts before credits General Journal Dehit Credit Data January 01, 2021 Journal entry worksheet Record the first interest payment on June 30, 2021. Note: Enter debits before credits Date General Journal Dobit Credit June 30, 2021