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 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.) What amount will be reported for the bond liability on the company's statement of financial position at December 31 of the first year? (Round answer to 0 decimal places, e.g. 125.) Notes payable \$