i need part d to be completed

Application Problem 10-SA a, c-d (Part Level Submission) Sawada Insurance Ltd. issues bonds with a face value of $100 milion that mature in 12 years. The bonds carry a 7.7% interest rate and are sold at 119.14 to yield 5.5%. They pay interest semi annually. v (a) Your answer is correct. Calculate the proceeds on issuance cf the bonds, and show the journal entry to record the issuance. (Credit account titles are autematically 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. J119.140,000 Proceeds on Issuance of the Bonds Account Tles and Explanation Crede bebit 19,140,000 Cash 119.140.000 Notes Payable Smow LISTOF ACCOUNTS LINK TO TEY Attempts: 1 of 2 used v (c) DYour answer is correct. Will the carrying value of the hability for these bonds incresse over bme, or decrease? will the carrying value of the liablity for these bonds increase over time, or decrease? The carrying value of the liability for these honds will decrease over time, SHOW LIST OF ACCOUNTs LINK O TEY Attempts: 1 of 2 used (d) Show the journal entries to record the first two interest pavments on these bonds. Ionore year end accruals of interest. (Credit account titeles are automatically indented when amount is entered. Do not indent manually If no entry is reguired, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 125.) Account Tees and Eaplaation Credt De Interest Expense Notes Payable Cash (To record frst nterest payment) tnterest Expense Notes Payable Cash (To record second interest payment) 947 PM ENG