5. Thomson Co. produces and distributes semiconductors for use by computer manufacturers. Thomson issued $900,000 of 10 -year, 7\% bonds on May 1 of the current year at face value, with interest payable on May 1 and November 1 . The fiscal year of the company is the calendar year. Journalize the entries to record the following selected transactions for the current year: a. May 1. Issued the bonds for cash at their face amount. b. Nov. 1. Paid the interest on the bonds. c. Dec. 31. Recorded accrued interest for two months