1. Bocelli Co. purchased $120,000 of 6%, 20-year Sanz County bonds on May 11, Year 1, directly from the county, at their face amount plus accrued interest. The bonds pay semiannual interest on April 1 and October 1. On October 31, Year 1, Bocelli Co. sold $30,000 of the Sanz County bonds at 99 plus $150 accrued interest less a $100 brokerage commission. Provide journal entries for the following: 1. The purchase of the bonds on May 11 plus 40 days of accrued interest. 2. Semiannual interest on October 1. 3. Sale of the bonds on October 31 4. Adjusting entry for accrued interest of $1,365 on December 31, Year 1