Green Mountain Power Company obtained authorization to issue 20-year bonds with a face value of $10 million. The bonds are dated May 1, 2015, and have a contract rate of interest of 10 percent. They pay interest on November 1 and May 1. The bonds were issued on August 1, 2015, at 100 plus three months accrued interest.

a.	August 1, 2015, to record the issuance of the bonds.
b.	November 1, 2015, to record the first semiannual interest payment on the bond issue.
c.	December 31, 2015, to record interest expense accrued through year-end.
d.	May 1, 2016, to record the second semiannual interest payment.

Prepare the necessary journal entries in general journal form

Date	General Journal	Debit	Credit
Aug 01, 2015	Cash	Blank 1
	Bonds payable		Blank 2
	Bond interest payable		Blank 3
Nov 01, 2015	Bond interest payable	Blank 4
	Bond interest expense	Blank 5
	Cash		Blank 6
Dec 31, 2015	Bond interest expense	Blank 7
	Bond interest payable		Blank 8
May 01, 2016	Bond interest payable	Blank 9
	Bond interest expense	Blank 10
	Cash		Blank 11