Prepare the journal entries to record the first and second interest payments on November 1, 2023, and May 1, 2024, (Credit account titles are automatically indented when the 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 all debit entries before credit entries. Round answers to 0 decimal places, e.8. 5,275.) On May 1. 2023, Carla Vista Corporation, a publicly listed corporation, issued $247,100 of five-year, 8% bonds, with interest payable semi-annually on November 1 and May 1 . The bonds were issued to yield a market interest rate of 6%. Carla Vista uses the effective interest method. Click here to view the factor table PRESENT VALUE OF 1. Click here to view the factor table PRESENT VALUE OF AN ANNUITY OF 1