please do the" a2, and D part "

Sunland Corp. issues bonds with a face value of $395 million that mature in 14 years. The bonds carry a 4.0% interest rate and are sold at 94.848 to vield 4.5%. They pay interest semi-annually. (a1) Calculate the proceeds on issuance of the bonds: Proceeds on issuance of the bonds Show the journal entry to record the issuance. (Credit account tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. (ist debit entry before credit entry) Show the journal entrios to record the first two interest payments on these bonds. Ignore vear-end accruals of interest. (Credit account titles are automatically indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round anowers to 0 decimal ploces, eg. 125. List all debit entries before credit entrles)