[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 $520,000 of 7% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year: 3. If the market interest rate is 6%, the bonds will issue at $570,961. 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 o porticular transaction/event, select "No Journal Entry Required" in the first occount field. Round your answers to the nearest dollar amount.) Record the bond issue. Record the first semiannual interest payment. Record the second semiannual interest payment