Oriole Desalination Ltd$.$ needed to raise $$155,000,000$ of additional capital to finance the design, development, and construction of its water desalination facility. Oriole decided to issue bonds that pay interest of $$2,325,000$ on each of March. $31$ and September $30$ and that will reach maturity on September $30,2037.$ The bonds were issued at $94\mathrm{.}2$ on October $1,2024,$ for $$146,010,000,$ which represented a yield of $3\mathrm{.}56\%.$

$($b$)$

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 account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit