Requieu uralom (The following information applies to the questions displayed below.) On January 1, 2021, Universe of Fun issues $840,000, 8% bonds that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 9%, and the bonds issue for $771,587. Interest is paid semiannually on June 30 and December 31 2. & 3. Record the issuance of the bonds on January 1, the interest payments on June 30, and December 31, 2021. (If no journal entry is required for a particular transaction, select "No Journal Entry Required" in the first account field. Round your answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet