Required information [The following information applies to the question displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2,400,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. 2. If the market interest rate is 9%, the bonds will issue at $2,204,533. Record the bond issue on January 1, 2021, and the first two emiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, elect "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Journal entry worksheet Record the first semiannual interest payment. Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits