Pretzelmania, Incorporated, issues 7%,10-year bonds with a face amount of $70,000 for $70,000 on January 1,2024 . Interest is paid semiannually on June 30 and December 31. Determine the financial statement effects of (1) the bond issue on January 1,2024 , and 2) the first interest payment on June 30, 2024. Complete this question by entering your answers in the tabs below. Determine the financial statement effects of the bond issue on January 1,2024 . (Amounts to