Pretzelmanla, Incorporated, Issues 5%,20-year bonds with a face amount of $56.000 for $49.528 on January 1 , 2024 . The market nterest rate for bonds of similar risk and maturity is 6%. Interest is paid semiannually on June 30 and December 31. Required: 1. \& 2. Record the bond Issue on January 1,2024 and first Interest payment on June 30,2024 . (If no entry s required tor a partkular iransectlon/event, select "No Journal Entry Required" In the flrst eccount fleki. Do not round your Inter medlete calculations. Round flnal enswers to the nearest whole doller.| Journal entry worksheet Note: Enter debits before credits. Record the first interest payment on June 30,2024 , Note: Enter debits before credits