Urry Power Ltd. issues bonds and receives proceeds of $59,076,000. The bonds mature in 13 years and carry a 9.5% interest rate paid semi-annually. The bonds were issued at a price of 131.28 to yield 6%. Show the journal entry to record the issuance of the bonds. (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 for the amounts.) Account Titles and Explanation Debit Credit Cash 59,076,000 e Textbook and Media List of Accounts Assistance Used Determine the face value of the bonds. Face Value of the Bonds $ 45.000.000 e Textbook and Media List of Accounts Show the journal entries to record the first two semi-annual interest payments on these bonds. 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 for the amounts. Round answers to O decimal places, eg. 125.) Account Titles and Explanation Debit Credit Interest Expense Cash (Interest entry for the first interest payment) Interest Expense Cash (Interest entry for the second interest payment)