Check my work When companies offer new debt security issues, they publicize the offerings in the financial press and on Internet sites. Assume the following were among the debt offerings reported in December 2018: Corporate National Equipment Transfer Corporation -$215 million bonds via lead managers Second Tennessee Bank N.A. and Morgan, Dunavant & Co., according to a syndicate official. Terms: maturity, Dec. /15, 2024: coupon 7.6183 issue price, par yield, 7.61%; noncallable, debt ratings: Ba-1 (Moody's Investors Service. Inc.), BBB(Standard & Poor s). Igwig Inc. -$365 million of notes via lead manager Stanley Brothers, Inc.. according to a syndicate official. Terms: maturity, Dec. 1, 2026 coupon, 6.368; Issue price, 99; yield, 6.46%; call date, NC; debt ratings: Baa-1 (Moody's Investors Service, Inc., A (Standard &Poor's) Required: 1. Prepare the appropriate journal entries to record the sale of both issues to underwriters. Ignore share issue costs and assume no accrued interest 2. Prepare the appropriate journal entries to record the first semiannual interest payment for both issues. Complete this question by entering your answers in the tabs below. Prepare the appropriate journal entries to record the sale of both issues to underwriters. Ignore share issue costs and assume no accrued interest. (Do not round your intermediate calculations. If no entry is required for a transaction/event, select "No journal ent required" in the first account field. Enter your answers in whole dollars.) NeQ> 5 of 9 K Prev 5 of 9 Journal entry worksheet Record the first semiannual payment for National Equipment Transfer Corporation Note: Enter debits before credits. Debit Clear entry Rray5 of 9 Next> Ch Journal entry worksheet Record the first semiannual payment for IgWig, Inc. Ev Clear entry Next > 5 of 91