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.) Journal entry worksheet Record the bond issue. Note: Enter debits before credits. 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.) Journal entry worksheet 3 Record the first semiannual interest pa Note: Enter debits before credits. 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.) Journal entry worksheet Record the second semiannual interest Note: Enter debits before credits