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 2021 New Securities Issues Cerperate National Equipment Transfer Corporation $211 million bonds via lead managers Second Tennessee Bank N.A. and Morgan, Dunavant & Co., according to a syndicate official. Terest maturity, Dec. 15, 2010, coupon 7.59 issue price, par, yield, 7.59%; noncallable; debt ratings Bai (Moody's Investors Service, Inc. ). . (Standard & Poor's) Igg Inc.-$363 million of notes via lead manager Stanley Brothers, Inc., according to syndicate official. Terasi maturity, Dec. 1, 2012; coupon, 6.34%; Issue price, 99; yield, 6.44; call date, NC debt ratings: Baa. (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. o te View transaction list Journal entry worksheet 5.88 points eBook Record the sale of National Equipment Transfer Corporation to underwriters. References Note: Enter debits before credits. Mal AB Debit General Journal Credit Event Record entry Clear entry View general Journal earch View transaction list 5.88 points Journal entry worksheet