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 paid the interest on the bonds

Dec 31 recorded accrued interest for two months