Required information [The following information applies to the questions displayed below.] Schlitterbahn Waterslide Company issued 28,000, 10-year, 6 percent, $100 bonds on January 1 at face value. Interest is payable each December 31. (a) The issuance of these bonds on January 1. (b) The first interest payment on December 31. Required: 2. Prepare the journal entries related for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)