Entries for bond (held-to-maturity) investments Gillooly Co. purchased $93,000 of 7%, 12-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 $30,000 of the Lumpkin County bonds at 103 plus $175 accrued interest less a $1,025 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 Investments-Lumpkin County Bonds 93,000 0 Interest Receivable 723 0 Cash 0 93,723 Feedback Check My Work a. Record the investment at face (debit), interest receivable (debit) for (face amount of bonds x interest rate