On May 1, 2021, Oriole Corp. issued $855,000 of 5-year, 8% bonds at 98. The bonds pay interest annually on May 1. Oriole's year end is April 30. Record the issue of the bonds on May 1, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation May 1 Cash 855000 Bonds Payable 855000 Record the accrual of interest at April 30, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 5,276.) Account Titles and Explanation Debit Credit Date Apr. 30 (To accrue interest expense.) Record the interest payment on May 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation May 1 Interest Payable 68400 Cash 68400 (To record interest payment.) Assuming instead that Oriole has a December 31, 2021. year end prepare the adjusting entry relating to these bonds and the subsequent interest payment on May 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Round answers to decimal places, e.g. 5,276.) Debit Date Account Titles and Explanation Dec. 31 Credit (To accrue interest expense.) May 1 (To record interest payment.) Assume that on May 1, 2022, after payment of the interest. Oriole redeems all of the bonds at 104. Record the redemption of the bonds. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to decimal places, eg. 5,276.) Date Account Titles and Explanation May 1 Debit Credit (To record redemption of bonds.)