2 own Ferring Corporation issued $100 milion of 12% bonds, dated January 1, 2018, for $99 milion ipius accrued nterest). T periad is the calandar year he bonds maturc on December 31, 2037, and pay interest semiannually on June 30 and Decembor 31, Brown-Ferring's fiscal Required 1. Dctormine the amount of accrued interest that was included in the p roceeds recelved from the band sal 802. Prapare the journal entry for the issuance af the bonds by Brown-Forring Complete this question by entering your answers in the tabs below Requred 1Requires 2 Propare the journal entry for the issuance of the bonds by Brown-Farring. (If no entry is required for a transactionievent, select "No journal entry requred" in the firszt account field. Erter your answers in milions and round to 2 decimal placase5,500,000 should be entered as 5.50) Journal entry worksheet Recoed the issuance of the bonds