Super Splash issues $940,000, 7% bonds on January 1, 2021, that mature in 20 years. The market interest rate for bonds of similar risk and maturity is 6%, and the bonds issue for $1,048,639. 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, 2021, and December 31, 2021. (If no journal entry is required for a particular transaction, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) View transaction list Journal entry worksheet 1 2 3 Record the bond issue. Note: Enter debits before credits. Date General Journal Debit Credit January 01, 2021