Entries for bond (held-to-maturity) investments Gillooly Co. purchased $36,000 of 7%, 15-year Lumpkin 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, Gillooly Co. sold $12,000 of the Lumpkin County bonds at 102 plus $70 accrued interest less a $270 brokerage commission. Journalize the entries to record the following: Do not round interim calculations. Round final answers to nearest dollar. If an amount box does not require an entry, leave it blank. Assume a 360-day year. a. The purchase of the bonds on May 11 plus 40 days of accrued interest. Year 1 May 11 100 101 10 b. Semiannual interest on October 1. Year 1 Oct. 1 C. Sale of the bonds on October 31. Year 1 Oct. 31 C. Sale of the bonds on October 31. Year 1 Oct. 31 110 d. Adjusting entry for accrued interest on December 31, Year 1. Year 1 Dec. 31 e. The receipt of the face value of the remaining bonds at their maturity on April 1, Year 20. Year 20 Apr. 1