14. Hili Corporation had the following bond issue. Date of issue/sale: May 1, 20-A Principal: $200,000 Sale price of bonds: 100 Life of bonds: 10 years Stated rate: 6% a year payable semiannually on October 31 and April 30 Required: a. b. Prepare the following general journal entries. The issuance of the bonds on May 1, 20-A. The first interest payment for 20-A. The adjusting entry for December 31, 20-A. C