360 -day year. a. The purchase of the bonds on May 11 plus 40 days of accrued interest. Year Feedback Check My Work receivable. b. Semiannual interest on October 1 . V Check My Work or loss. d. Adjusting entry for accrued interest on December 31 , Year 1 . Year 1 Dec. 31 Feedback Check My Work V Check My Work e. The receipt of the face value of the remaining bonds at their maturity on April 1 , Year 20. Year 20 Apr. 1