On May 1, Amalfia Co. issued $300,000, 8%, 5-year bond with interest paid on October 31 and April 30. At the time of bond issuance, the interest rate for similar investment opportunities was 11%, Amalfia Co. amortizes bond discounts/premiums by the effective interest method (Round your calculations to the closest integer, no decimals) Record the required journal entries (a) At the issuance of the bonds on May 1 (b) At the semi-annual interest payment date on October 31 (c) the interest accrual on December 31 the fical year-end for Amalfia Co. BIUSTE Insert Formula