Pretzelmanla, Inc. issues 6%. 10-year bonds with a face amount of $55.000 for $51.092 on January 1, 2021. The market interest rate for bonds of similar risk and maturity is 7% 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.) View transaction list Journal entry worksheet 1 2 Record the bond issue on January 1, 2021 Nereits before credits Daten January 01, 2021 General Journal Debit Credit