A company needed to raise $$153,000,000$ of additional capital to finance the design,

development, and construction of its water desalination facility. They decided to issue bonds that pay interest of $$2,295,000$ on each of March $31$ and September $30$ and that will reach maturity on September $30,2037.$The bonds were issued at $94\mathrm{.}4$ on October $1,2024,$ for $$144,432,000,$ which represented a yield of $3\mathrm{.}54\%.$

Show the journal entries to record the first two interest payments. Ignore year$-$end accruals of interest.