On August 1, 2020. Tra Vinh Corporation issued $137.50 million in 5% bonds, with interest payable on January 31 and July 31 each year. The market yield rate for these bonds on the date of issuance was 4.7% and they were issued at 102.37. The bonds had a maturity date of April 1. 2030. The company's fiscal year end is July 31 Calculate the cash proceeds from the issuance of these bonds. Cash Proceeds $ 140758750 e Textbook and Media List of Accounts Prepare the journal entry made by the company on issuance. (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 for the amounts.) Date Account Titles and Explanation Debit Credit August 1, 2020 e Textbook and Media Assistance Used List of Accounts Assistance Used Provide 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 for the amounts. Round answers to O decimal places, eg. 5,275.) Date Account Titles and Explanation Debit Credit January 31, 2021 July 31, 2021 eTextbook and Media List of Accounts Determine the carrying amount these bonds would be reported at on the company's statement of financial position at July 31, 2021. (Round answer to O decimal places, eg. 5,275.) Carrying Amount of Bonds $