Pretzelmania, Inc., issues 7%, 15 -year bonds with a face amount of $57,000 for $52,072 on danuary 1,2021 , the maiket interest mate for bonds of similiar risk and maturity is 8%. Interest is paid semiannually on June 30 and December 3t Required: 1. \& 2. Record the bond issue and first interest payment on June 30,2021 (If no entry is required for a particular transactionievent select "No Journal Entry Required" in the first account fleld. Pound your intermediate computations and final answarn to the nearest whole dollar amount.) Journal entry worksheet Record the bond issue on January 1,2021