Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, the company issues $2,600,000 of 8% bonds, due in 20 years, with interest payable semiannually on June 30 and December 31 each year. Problem 9-5B (Algo) Part 2 2. If the market interest rate is 9%, the bonds will issue at $2,360,779. 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 a particular transaction/event, select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet Note: Enter debits before credits Journal entry worksheet Record the first semiannual interest payment. Note: Enter debits before credits: 2. If the market interest rate is 9%, the bonds will issue at $2,360,779. Record the bond issue on January 1,2024 , and the semiannual interest payments on June 30, 2024, and December 31, 2024. (If no entry is required for a particular transacti select "No Journal Entry Required" in the first account field. Round your answers to the nearest dollar amount.) Journal entry worksheet Record the second semiannual interest payment. Note: Enter debits before credits