[The following information applies to the questions displayed below. On January 1, 2021, White Water issues $440,000 of 7% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Assuming the market interest rate on the issue date is 6%, the bonds will issue at $472,732. 2. Record the bond issue on January 1, 2021, and the first two semiannual interest payments on June 30, 2021, and December 31, 2021. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your final answers to the nearest whole dollar) Credit No Answer is not complete. Date General Journal January 01, 2021 Cash Bonds Payable Premium on Bonds Payablo Debit 472,732 1 440,000 32,732 14,182 2 June 30, 2021 Interest Expense Premium on Bonds Payable Cash 1,218 15.400 14,182 3 December 31, 202 Interest Expense Premium on Bonds Payable Cash 1,218 15,400