Bocelli Co. purchased exist99,000 of 10%, 20-year Sanz County bonds on May 11, 2016 directly from the country, at their face amount plus accrued interest. The bonds pay interest on April 1 and October 1, On October 31, 2016, Bocelli Co sold exist32, 400 of the Sanz County bonds at 97 plus exist270 accrued interest, less a exist105 brokerage commission. Provider entries for the following (refer to the Chart of Accounts for exact working of account) May 11 Purchase of the bonds, plus 40 days of accrued interest: assume a 360-days year. Oct. 1 Semiannual interest 31 Sate of the bonds Des. 31 Adjusting entry for accrued interest of