amoruso co produces and distrubutes semiconductors for use by computer manufactors, amoruso co issued $7,500,000 of 15 year 10% bonds on april 1 of the current year at face value, with interest payable on april 1 and october 1. the fiscal year of the company is the calendar year, journalize the entries to record the following selected transactions for the current year?

apr 1 issued the bonds for cash at their face amount

oct 1 paid the interest on the bonds

dec 13 recorded accured interest for three months