Ivanhoe Corp, issues bonds with a face value of $320 million that mature in 14 years. The bonds carry a 5.5% interest rate and are sold at 95.309 to yield 6.0%. They pay interest semi-annually. Show the journal entries to record the first two interest payments on these bocds. Iencre vear-end accruals of interest. (Credit account titles are automaticaffy indented when amount is entered, Do not indent manualfy. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts, Round answers to 0 decimal places, es. 125, (ist all debit entries before credit entries.)