TB EX Qu. 9-209 (Static) A company issues... A company issues 7 it, 10-yea bonds with a foce amount of $80,000 for $74,564 on January 1.2024. The market interest rate for bonds of similar risk and maturity is 8%. Interest is paid semiannually on June 30 and December 31 Required: 1. \& 2 Record the bond issue and first interest poyment on June 30,2024 . If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first occount field. Do not round intermediate calculations. Round your answers to the nearest dollor amount.) Journal entry worksheet