Surf's Up is a manufacturer of surfing supplies and training equipment on January 1, 2021 Surf's Up issues 7 10 year bonds with face amount of $51.000 for $51.000 to finance its new warehouse. The more interest rate for bonds of similar nisk and maturity is 7% Interest is paid annually on December 31 Required: 1. & 2. Record the bond issue and first interest payment on December 31, 2021 (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the bond issue on January 1, 2021 General Journal Say 01 2001 Record entry Clear entry View general Journal