Brubeck Co$.$ Issued $$10,000,000$ of $30-$year, $8\%$ bonds on May $1$ of the current year, 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:

May $1$

Issued the bonds for cash at their face amount.

Nov. $1$

Paid the interest on the bonds.

Dec. $31$

Recorded accrued interest for two months.

Round the accrued interest to the nearest dollar.

May $1$

Nov. $1$

Dec. $31$