$30,000 of the Sanz County bonds at 101 plus $150 accrued interest less a $335 brokerage commission. a. Provide the journal entry for the purchase of the bonds on May 11 plus 72 days of accrued interest. Year 1 May 11 b. Provide the journal entry for the semiannual interest on October 1 . Year 1 Oct. 1 c. Provide ' b ber 31. Year 10 d. Provide the adjusting entry for accrued interest of $540 on December 31 , Year 1 . Year 1 Dec. 31