Haulem Equipment Inc. issued $77 million in 20-year bonds to finance the expansion of its school bus manufacturing operations in Winnipeg. The bonds pay 5% interest semi-annually and were issued at 78.645 to yield 7%. Your answer is correct. Calculate the amount of cash Haulem received on issuance of the bonds. (Round answer to 0 decimal places, e.g. 1,525.) Cash Received $ 60556650 e Textbook and Media List of Accounts Your answer is partially correct. Prepare the journal entry to record the amount of cash Haulem received on issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Cash Notes Payable e Textbook and Media List of Accounts Your answer is partially correct. Prepare the journal entries to record the first two interest payments. 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, select "No Entry" for the account titles and enter Ofor the amounts. Round answers to 0 decimal places, e.g. 1,525.) Debit Credit Account Titles and Explanation First interest Notes Payable Second interest Notes Payable e Textbook and Media List of Accounts Assistance Used * Your answer is incorrect. Calculate the carrying value of the bonds one year after issuance (that is, after the second semi-annual payment). (Round answer to 0 decimal places, e.g. 1,525.) Carrying Value of the Bonds One Year after Issuance