Required information Exercise 9-11A Record bonds issued at a discount and related semiannual interest (LO9-6) [The following information applies to the questions displayed below.) On January 1, 2021, White Water issues $480,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 7%, the bonds will issue at $428,747. Exercise 9-11A Part 2 2. 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. Round your final answers to the nearest whole dollar.) View transaction list View journal entry worksheet No Debit Credit 1 428,747 Date General Journal January 01, 2021 Cash Discount on Bonds Payable Bonds Payable 25,743