On May 1, 2024, Shamrock Construction Ltd. issued $831,000 of 20 -year, 8% bonds at 100 . The bonds pay interest semi-annually on November 1 and May 1. Shamrock has a calendar year end. (List all debit entries before credit entries. 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 0 for the amounts.) (a) Record the issuance of the bonds on May 1, 2024. (b) Record the first interest payment on November 1, 2024. (c) Prepare any adjusting entry required at December 31, 2024. (d) Record the second interest payment on May 1, 2025. (e) Assume that on May