Problem 9-4B Part 1 Required: 1. If the market interest rate is 9%, the bonds will issue at $2.800.000. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 2 3 Record the bond issue. Note: Enter debits before credits. Date January 01, 2021 General Journali Debit Credit Record entry Clear entry View general journal 43