Required information [The following information applies to the questions displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $1,820,000 of 7% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Required: 1. If the market interest rate is 7%, the bonds will issue at $1,820,000. 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, select "No Journal Entry Required" in the first account field.) Required information [The following information applies to the questions displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $1,820,000 of 7% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. 2. If the market interest rate is 8%, the bonds will issue at $1,639,886. 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, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet Required information [The following information applies to the questions displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $1,820,000 of 7% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. 3. If the market interest rate is 6%, the bonds will issue at $2,030,344. 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, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet 23