Required information [The following information applies to the questions displayed below.] On January 1, 2024, Universe of Fun issues $840,000,8% bonds that mature in 15 years. The market interest rate for bonds of similar risk and maturity is 9%, and the bonds issue for $771,587. Interest is paid semiannually on June 30 and December 31. 2. \& 3. Record the issuance of the bonds on January 1, the interest payments on June 30, and December 31, 2024. (If no journal entry s required for a particular transaction, select "No Journal Entry Required" in the first account field. Round your answers to the learest dollar amount.)