Bocelli Co. purchased $87,000 of 5%, 10-year Sanz County bonds on May 11, Year 1, directly from the county, at their face amount plus accrued interest. The bonds pay semiannual interest on April 1 and October 1. On October 31, Year 1, Bocelli Co. sold $36,000 of the Sanz County bonds at 101 plus $150 accrued interest less a $410 brokerage commission. Do not round interim calculations. Round final answers to nearest dollar. For a compound transaction, if an amount box does not require an entry, leave it blank. Assume a 360-day year. a. Provide the journal entry for the purchase of the bonds on May 11 plus 72 days of accrued interest. Year 1 May 11 Investments-Sanz County Bonds Interest Receivable Cash 87,000 870 87.870 b. Provide the journal entry for the semiannual interest on October 1. Year 1 Oct. 1 Cash Interest Receivable Interest Revenue c. Provide the journal entry for the sale of the bonds on October 31. Year 1 Oct. 31 Cash Loss on Sale of Investments Interest Revenue Investments-Sanz County Bonds d. Provide the adjusting entry for accrued interest of $425 on December 31, Year 1. Year 1 Dec. 31 Interest Receivable Interest Revenue