Shurwood Ltd. issued 5,230,000 6%, 10-year, nonconvertible bonds with detachable warrants for $5,370,000. Shortly after issuance, the warrants trade for $317,000 in total, and the bonds were trading at 98, or $5,140,000, ex-warrants (i.e., without warrants attached). Required: 1. Provide the journal entry to record the transactions. (Round the intermediate calculations to two decimal places and Round the final answers to nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the issue of the non convertible bonds. Note: Enter debits before credits. Transaction General Journal Debit Credit 2. Provide the journal entry to record the first payment of interest on the convertible bond assuming that the bonds pay interest annually. Effective interest rate is 6.46%. (Round percent answers to two decimal places of percentage and Round the final answers to nearest dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the first interest payment. Note: Enter debits before credits. Transaction General Journal Debit Credit 1