Gillooly Co. purchased $162,000 of 4%, 20-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 99 plus $100 accrued interest less a $110 brokerage commission. Required: Journalize the entries to record the following: a. The purchase of the bonds on May 11 plus 40 days of accrued interest.* b. Semiannual interest on October 1.* c. Sale of the bonds on October 31.* d. Adjusting entry for accrued interest on December 31, Year 1.* e. The receipt of the face value of the remaining bonds at their maturity on April 1, Year 20.* *Refer to the chart of accounts for the exact wording of the account titles. CNOW journals do not use lines for journal explanations. Every line on a journal page is used for debit or credit entries. CNOW journals will automatically indent a credit entry when a credit amount is entered. Assume a 360-day year. Do not round your intermediate calculations and round final answers to the nearest dollar.