Pretzelmanla, Inc, Issues 6%, 10-year bonds with a face amount of $60,000 for $55,736 on January 1, 2021. The market Interest rate for bonds of similar risk and maturity Is 7% Interest Is paid semlannually 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 transactlon/event select "No Journal Entry Required" in the first account field. Round your intermedlate computatlons and final answers to the nearest whole dollar amount)