On March 1, 2021. Brown-Ferring Corporation actued $106.0 million of 9% bonds, dated January 1, 2021, for $99 million (plus accrued Interest). The bonds mature on December 31, 2040, and pay Interest semiannually on June 30 and December 31. Brown-Ferring'u fiscal period is the calendar year Required: 1. Determine the amount of accrued interest that was included in the proceeds received from the bond sole. 2. Prepare the journal entry for the issuance of the bonds by Brown-Ferring Complete this question by entering your answers in the tabs below. Required: Required 2 Determine the amount of accrued interest that was included in the proceeds received from the bond sale on your answer in millions and round to 2 decimal places 5.500.000 should be entered a 5.30) mo Required 2 Required: 1. Determine the amount of accrued Interest that was included in the proceeds received from the bond sale. 2. Prepare the journal entry for the Issuance of the bonds by Brown-Ferring Complete this question by entering your answers in the tabs below. Required 1 Required 2 Prepare the journal entry for the issuance of the bonds by Brown-Ferring. (If no entry is required for a transaction/event, select "No journal entry required in the first account field. Enter your answers in millions and round to 2 decimal places (ie, 5.500.000 should be entered as 5.50) View transactions Journal entry worksheet