Schlitterbahn Waterslide Company issued 33, 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. 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.)