On July 1, 20Y1, Livingston Corporation, a wholesaler of manufacturing equipment, issued $27,000,000 of 20-year, 11% bonds at a market (effective) interest rate of 14%, receiving cash of $21,601,620. Interest on the bonds is payable semiannually on December 31 and June 30. The fiscal year of the company is the calendar year. Required: For all journal entries, if an amount box does not require an entry, leave it blank. 1. Journalize the entry to record the amount of cash proceeds from the issuance of the bonds. 20Y1 July 1 fill in the blank ed2afd0d8fd3014_2 fill in the blank ed2afd0d8fd3014_3 fill in the blank ed2afd0d8fd3014_5 fill in the blank ed2afd0d8fd3014_6 fill in the blank ed2afd0d8fd3014_8 fill in the blank ed2afd0d8fd3014_9 2. Journalize the entries to record the following: a. The first semiannual interest payment on December 31, 20Y1, and the amortization of the bond discount, using the interest method. Round to the nearest dollar. 20Y1 Dec. 31 fill in the blank d1bd900b8078000_2 fill in the blank