Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2,000,000 of 8% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-4B Part 2 2. If the market interest rate is 9%, the bonds will issue at $1,869,921. 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 1 January 01, 2021 Cash Discount on Bonds Payable Bonds Payable 2 June 30, 2021 Interest Expense Discount on Bonds Payable Cash 3 December 31, 2021 Interest Expense Discount on Bonds Payable Cash Debit 1,869,921