On May 1, 2021, Splish Brothers Construction Ltd. issued $720,000 of 20-year, 6% bonds at 100. The bonds pay interest semi- annually on November 1 and May 1. Splish Brothers has a calendar year end. (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.) (a) Record the issuance of the bonds on May 1, 2021. (b) Record the first interest payment on November 1, 2021. (c) Prepare any adjusting entry required at December 31, 2021. (d) Record the second interest payment on May 1, 2022. (e) Assume that on May 1, 2022, immediately after paying the semi-annual interest, Splish Brothers redeemed 50% of the bonds at 97. Record the redemption of the bond. (f) Record the third interest payment on November 1, 2022, for the remaining bonds. No. Date Account Titles and Explanation May 1, (a) 2021 Nov. 1, (b) 2021 Debit Credit