Bond $($held$-$to$-$maturity$)$ investments

Demopoulos Company acquired $$142,200$ of Marimar Co$.8\%$ bonds on May $1$ at their face amount as a held$-$to$-$maturity investment. Interest is paid semiannually on May $1$ and November $1.$ On November $1,$ Demopoulos Company sold $$44,400$ of the bonds for $97.$

Journalize the entries to record the following:

If an amount box does not require an entry, leave it blank.

a$.$ The initial acquisition of the bonds on May $1.$

May $1$

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b$.$ The semiannual interest received on November $1.$

Nov. $1$

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c$.$ The sale of the bonds on November $1.$

Nov. $1$

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d$.$ The accrual of interest on December $31.$

Dec. $31$

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