Entries for investment in Bonds, Interest, and Sale of Bonds Bocelli Co. purchased $72,000 of 9%, 10-year Sanz 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, Bocelli Co. sold $30,000 of the Sanz County bonds at 103 plus $225 accrued interest less a $1,025 brokerage commission. Do not round interim calculations. Round final answers to nearest dollar. For a compound transaction, if an amount box does not require an entry, leave it blank. Assume a 360-day year. a. Provide the journal entry for the purchase of the bonds on May 11 plus 72 days of accrued interest. Year 1 May 11 Investments-Sanz County Bonds Interest Receivable 72,000 900 Cash 72.000 b. Provide the journal entry for the semiannual interest on October 1 Year 1 Oct 1 Cash 340 Interest Receivable 900 Interest Revenue 2,10 c. Provide the journal entry for the sale of the bonds on October 31 30.100 Year 1 Oct. 31 Cash Interest Receivable 900 Cash 72,900 b. Provide the journal entry for the semiannual interest on October 1. Year 1 Oct. 1 Cash 3.240 Interest Receivable 900 Interest Revenue 2,340 c. Provide the journal entry for the sale of the bonds on October 31. Cash Year 1 Oct. 31 30,100 Loss on Sale of Investments Interest Revenue 225 Investments-Sanz County Bonds 30,000 d. Provide the adjusting entry for accrued interest of $630 on December 31, Year 1. Year 1 Dec. 31