Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2,500,000 of 8% bonds, due in 15 years, with interest payable semiannually on June 30 and December 31 each year. 2. If the market interest rate is 9%, the bonds will issue at $2,296,389. 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 answers to the nearest dollar amount.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 January 01, 2021 Cash 2,296,389 Discount on Bonds Payable 203,611 Bonds Payable June 30, 2021 Interest Expense 206,675 Discount on Bonds Payable Cash December 31, 2021 Interest Expense 207,276 Discount on Bonds Payablo Cash 2 3 2,500,000 6,675 200,000 7,276 200,000