Hillier Electron Microscopes Inc. issued $73,000,000 in eight-year bonds to finance the expansion of its electron microscope manufacturing facility in Brantford, Ontario. The bonds pay 6% interest semi-annually and were issued at 88.348 to yield 8%. Amortiza tion of Bond Discount Balance of Bond Discount Carrying Value of Bonds Interest Payment Interest Expense Date Issuance $Enter a dollar amount. $Enter a dollar amount. Payment 1 $Enter a dollar amount. $Enter a dollar amount. $Enter a dollar amount. Enter a dollar amount. Enter a dollar amount. Enter a Payment 2 dollar amount. Enter a dollar amount. Enter a dollar amount. Enter a dollar amount. Prepare the related journal entries for the first two interest payments. (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 0 for the amount Round an vers to 0 decimal places, e.a. 125.) What is the carrying value of the bonds one year after issuance (that is, after the second semi-annual payment)? (Round answers to 0 decimal places, e.g. 125.)