Ivanhoe Desalination Ltd. needed to raise $165,000,000 of additional capital to finance the design, development, and construction of its water desalination facility. Ivanhoe decided to issue bonds that pay interest of $2,475,000 on each of March 31 and September 30 and that will reach maturity on September 30, 2037. The bonds were issued at 93.2 on October 1, 2024, for $153,780,000, which represented a yield of 3.66%. (b) Show the journal entry to record the 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 O for the amounts. List debit entry before credit entry) Account Titles and Explanation Debit Credit