Entries for bond (held-to-maturity) investments Gillooly Co. purchased $48,000 of 7%, 10-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 $18,000 of the Lumpkin County bonds at 101 plus $105 accrued interest less a $205 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 purcha se of the bonds on May 11 plus 40 days of accrued interest. Year 1 May 11 fill in the blank c3713301ffb2073_2 fill in the blank c3713301ffb2073_3 fill in the blank c3713301ffb2073_5 fill in the blank c3713301ffb2073_6 fill in the blank c3713301ffb2073_8 fill in the blank c3713301ffb2073_9 b. Semiannual interest on October 1. Year 1 Oct. 1 fill in the blank b199eb050fa8064_2 fill in the blank b199eb050fa8064_3 fill in the blank b199eb050fa8064_5 fill in the blank b199eb050fa8064_6 fill in the blank b199eb050fa8064_8 fill in the blank b199eb050fa8064_9 c. Sale of the bonds on October 31. Year 1 Oct. 31 fill in the blank bf86fcfdcfaefc4_2 fill in the blank bf86fcfdcfaefc4_3 fill in the blank bf86fcfdcfaefc4_5 fill in the blank bf86fcfdcfaefc4_6 fill in the blank bf86fcfdcfaefc4_8 fill in the blank bf86fcfdcfaefc4_9 fill in the blank bf86fcfdcfaefc4_11 fill in the blank bf86fcfdcfaefc4_12 d. Adjusting entry for accrued interest on December 31, Year 1. Year 1 Dec. 31 fill in the blank a87b27ff3f9402f_2 fill in the blank a87b27ff3f9402f_3 fill in the blank a87b27ff3f9402f_5 fill in the blank a87b27ff3f9402f_6 e. The receipt of the face value of the remaining bonds at their maturity on April 1, Year 20. Year 20 Apr. 1 fill in the blank 939cc20cdfa7074_2 fill in the blank 939cc20cdfa7074_3 fill in the blank 939cc20cdfa7074_5 fill in the blank 939cc20cdfa7074_6