[The following information applies to the questions displayed below.) On January 1, 2024, Twister Enterprises, a manufacturer of a variety of transportable spin rides, issues $450,000 of 6% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. B. If the market interest rate is 5%, the bonds will issue at $485,076. 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/ev 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 January 01, 2024 General Journal Debit Credit 85 5 Next