Crane Corp. issues bonds with a face value of $420 million that mature in 14 years. The bonds carry a 4.0% interest rate and are sold at 94.848 to yield 4.5%. They pay interest semi-annually. Show the journal entries to record the first two interest payments on these bonds. Ignore year-end accruals of interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, selec "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 125. List all debi entries before credit entries.)