Oriole Automation Ltd issued 79, 10-year bonds with a face value of $92,700,000 at par on May 1,2024 , The bonds pay interest en October 31 and Aprit 30 each year: The first intereit pavment was made on October 31,2024 . Oriole's year end is December 31. Prepare the Journal entries required at October 31 and December 31. 2024, and the entry for the interest payment on Aboil 30. 2025. (Credit account vithes are autontatically 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: List all debit entries before rredit entries. Rincord journal entries in the order presented in the problem.)