Both parts please

On March 1, 2018, Brown-Ferring Corporation issued $105.0 million of 10% bonds, dated January 1, 2018, for $99 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the amount of accrued interest that was included in the proceeds received from the bond sale. (Enter your in millions and round to one decimal place (i.e., 5,500,000 should be entered as 5.5)). Accrued interest million