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Urry Power Ltd. issues bonds and receives proceeds of $53,046,000. The bonds mature in 13 years and carry a 8.0% interest rate paid semi-annually. The bonds were issued at a price of 117,88 to yield 6%. Show the journal entry to record the issuance of the bonds. (Credit account titles are automatically Indented when amount : entered. Do not Indent manually. If no entry is required, select "No Entry for the account eithes and enter for the amounts: Account Titles and Explanation Debit Credit Cash 62530625 Notes Payable 62530625 e Textbook and Media Assistance Used List of Accounts Determine the face value of the bonds. Face Value of the Bonds $ 45000000 e Textbook and Media MacBook Air Show the journal entries to record the first two semi-annual 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, select "No Entry" for the account titles and enter O for the amounts. Round answers to decimal places, eg. 125.) Account Titles and Explanation Debit Credit Interest Expense 1875919 Notes Payable 245921 Cash 2121840 (Interest entry for the first interest payment) Interest Expense 488900 Notes Payable 2072940 Cash 2121840 (Interest entry for the second interest payment) e Textbook and Media List of Accounts Assistance Used MacBook Air