Required information The following information applies to the questions displayed below.) On January 1, 2021, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $520,000 of 7% bonds, due in 15 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 $475,041. Record the bond issue on January 1 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (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.) View transaction list Journal entry worksheet Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit 021