Please help with part 2 and 3. The list of accounts are the available options that the question will accept.

On August 1, 2020, Tra Vinh Corporation issued $138.60 million in 5% bonds, with interest payable on January 31 and July 31 each year. The market yield rate for these bonds on the date of issuance was 4.6% and they were issued at 103.18. The bonds had a maturity date of April 1, 2030. The company's fiscal year end is July 31. Your answer is correct. Calculate the cash proceeds from the issuance of these bonds. Cash Proceeds $ ta 143,007,480 Provide the journal entries to record the first two interest payments. Ignore year-end accruals of interest. (Credit account titles are automatically 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. Round answers to decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit January 31, 2021 Interest Expense 3.289,172 Notes Payable 175,828 Cash 3,465,000 July 31, 2021 Interest Expense 3,285,480 TOON Notes Payable 179,520 Cash 3,465,000 e Textbook and Media Assistance Used List of Accounts Assistance Used Cash Income Tax Expense Income Tax Payable Interest Expense Interest Payable Lease Liability Mortgage Payable No Entry Notes Payable Right-of-use Asset X Your answer is incorrect. Determine the carrying amount these bonds would be reported at on the company's statement of financial position at July 31, 2021. (Round answer to 0 decimal places, e.g. 5,275.) Carrying Amount of Bonds $ 142,652,132