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 $590,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. 3. If the market interest rate is 7%, the bonds will issue at $644,257. Record the bond issue on January 1,2021 , and the first two iemiannual 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.) JUUIIdI EIII Y VUI KSIIEEL Note: Enter debits before credits. UUIIdI EIIIY VNUSIIEL Record the first semiannual interest payment. Note: Enter debits before credits. JUUIIdI EILI VNU KSIIEEL Record the second semiannual interest payment. Note: Enter debits before credits