Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2021, the company issues $2,700,000 of 9% bonds, due in 10 years, with interest payable semiannually on June 30 and December 31 each year.

1. If the market interest rate is 9%, the bonds will issue at $2,700,000. 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.)

• Record the bond issue.
• Record the first semiannual interest payment.
• Record the second semiannual interest payment.