Required information [The folfowing information applies to the questions displayed below] On January 1, 2024, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $430,000 of 6% bonds, due in 20 years, with interest payable semiannually on June 30 and December 3t each yeat. 3. If the market interest rate is 5%, the bonds will issue at $483,971. Record the bond issue on January 1, 2024, and the first two semiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transaction/event, sefect "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.)