On May 1, 2021, Green Corporation issued $1,800,000 of 8% bonds, dated January 1, 2021, for $1,656,000 plus accrued interest. The market rate of interest was 9%. The bonds pay interest semiannually on June 30 and December 31. Green's fiscal year ends on December 31 each year. 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. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Determine the amount of accrued interest that was included in the proceeds received from the bond sale. Accrued interest Required 1 Required 2 Prepare the journal entry for the issuance of the bonds. (If no entry is required for a transaction/event, select "N required" in the first account field.) View transaction list Journal entry worksheet Record the entry for bond issuance. Note: Enter debits before credits. General Journal Debit Credit Transaction 1