5 On March 1,2018, Brown-Ferring Corporation issued $102.0 million of 11% bonds, dated January 1, 2018, for $98 million (plus accrued interest). The bonds mature on December 31, 2037, and pay interest semiannually on June 30 and December 31. Brown-Ferring's fiscal period is the calendar year. Required 1. Determine the amount of accrued interest that was included in the proceeds received from the bond sale 2. Prepare the journal entry for the issuance of the bonds by Brown-Ferring. Hint Complete this question by entering your answers in the tabs below of a s received from the bond sale. (Enter your answer in millions and round to one decimal place (l.d, 5,500,000 should be entered as 5.5)