Viking Voyager specializes in the design and production of replica Viking boats. On January 1, 2024, 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 9-5B (Algo) 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, 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.) View transaction list Journal entry worksheet < 1 2 3 Record the bond issue. Note: Enter debits before credits. Date January 01, 2024 General Journal Debit Credit