Required information Problem 9-4B Record bond issue and related interest (L09-5) [The following information applies to the questions displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2,000,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-4B Part 1 Required: 1. If the market interest rate is 8%, the bonds will issue at $2,000,000. 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.)