Omni Video Corporation had the following bond issue:

Date of issue/sale:	May 1, 20-A
Face value:	$300,000
Sale price of bonds:	97
Life of bonds:	10 years
Stated rate:	5% a year payable semiannually on October 31 and April 30

Required:

Prepare the following general journal entries.

a. The issuance of the bonds on May 1, 20-A.

b. The interest payment and discount amortization on the bonds for October 31, 20-A.

c. The redemption of $100,000 worth of bonds on November 1, 20-F, at 98.

If an amount box does not require an entry, leave it blank.