Volta Desalination Ltd needed to raise $164,000,000 ot additional capital to finance the design, developtrent, and construction of its water desalination faclity. volta decided to issue bonds that pay interest of $2.460.000 on each of March 31 and 5 eptember 30 and that will reach maturity on September 30,2033 . The bonds were issued at 94.4 on October 1,2020 , for $154,816,000 which represented a yield of 3.54%. (b) Show the journal entry to record the issuance of the bonds. (Credit occount 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)