Lundholm, Inc., reports financial statements each December 31 and issues \(\$ 500,000,9 \%, 15\)-year bonds dated May 1, 2009, with interest payments on October 31 and April 30. Assuming the bonds are sold at par on May 1, 2009, complete the financial statement effects template to reflect the following events:

(a) bond issuance,

(b) the first semiannual interest payment, and

(c) retirement of \(\$ 300,000\) of the bonds at 101 on November 1, 2009.