Need help with this question, don't understand what needs to be filled out in account titles and how do I calculate the proceeds on issuance of the bonds I've tried researching but I'm still extremely confused

Application Problem 10- 5 A a , c- d Sawada Insurance Led . issues bonds with a face value of $ 100 million that mature in 12 years . The bonds carry a 8. 3% interest rate and are sold at 124 . 35 to yield 5. 5%/0 . They pay interest semi- annually . ~ ( a ) Calculate the proceeds on issuance of the bonds , and show the journal entry to record the issuance . ( 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 O for the amounts . ) Proceeds on Issuance of the Bonds Attempts : O of 2 used SAVE FOR LATER