Pretzelmania, Incorporated, issues 6%,10-year bonds at face amount of $63,000 on January 1,2024 . Interest is paid semiannually on June 30 and December 31. Required: How will the issuance of the bonds on January 1 and the first interest payment on June 30,2024 , affect the financial statements? Complete this question by entering your answers in the tabs below. How will the issuance of the bonds on January 1 affect the financial statements? Note: Amounts to be deducted should be indicated by a minus sign. Pretzelmania, Incorporated, issues 6%,10-year bonds at face amount of $63,000 on January 1,2024 . Interest is paid semiannually on June 30 and December 31. Required: How will the issuance of the bonds on January 1 and the first interest payment on June 30,2024 , affect the financial statements? Complete this question by entering your answers in the tabs below. How will the first interest payment on June 30,2024 , affect the financial statements? Note: Amounts to be deducted should be indicated by a minus sign