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 $3,000,000 of 9% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. If the market interest rate is 8%, the bonds will issue at $3,203,855. Record the bond issue on January 1,2024 , and the first two emiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transaction/event, lect "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits