Required information [The following information applles to the questions displayed below.] Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $1,900,000 of 9% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each yeat. 2. If the market interest rate is 10\%, the bonds will issue at \$1,753,962. Record the bond issue on January 1, 2024, and the first two semiannual interest payments on June 30, 2024, and December 31, 2024. (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.)