Ivanhoe Equipment Inc. issued $84 million in 20 -year bonds to finance the expansion of its school bus manufacturing operations in Winnipeg. The bonds pay 6% interest semi-annually and were issued at 89.322 to yield 7%. (a1) (a2) (b) Prepare the journal entries to record the first two interest payments. 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 0 for the amounts. Round answers to 0 decimal places, e.g. 1,525. List all debit entries before credit entries.)