Required information Problem 9.4B Record bond issue and related interest (LO9-5) [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 $2,300,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-4B Part 2 2. If the market interest rate is 9%, the bonds will issue at $2,150,409. 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 answers to the nearest dollar amount.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. General Journal Debit Credit Date January 01. 2021 Cash 2,150.409 Discount on Bonds Payable Bonds Payable 2,150,409 Record entry Clear entry View general journal Journal entry worksheet N Record the second semiannual interest payment. Note: Enter debits before credits. General Journal Debit Credit Date December 31 2021 Record entry Clear entry View general journal