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Prepare 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$.1,525.$ List all debit entries before credit entries.$)$Crane Equipment Inc. issued $$94$ million in $20-$year bonds to finance the expansion of its school bus manufacturing operations in

Winnipeg. The bonds pay $5\%$ interest semi$-$annually and were issued at $88\mathrm{.}443$ to yield $6\%.$