Volta Desalination Ltd, needed to raise $172,000,000 of additional capital to finance the design, development, and construction of its water desalination facility. Volta decided to issue bonds that pay interest of $2,580,000 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 $162,368,000, which represented a yieid of 3.548 . 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 occount titles and enter Ofor the amounts.) Show the journal entries to record the first two interest payments. Ignore year-end accruals of interest. (Round answers to the nearest whole dollar, eg. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select 'No Entry' for the occount titles and enter 0 for the amounts)