Pretzelmania, Inc., issues 7%, 15-year bonds with a face amount of $54,000 for $49,331 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 8%. 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.) Record the bond issue on January 1, 2021. Record the first interest payment on June 30, 2021