On May 1, Amalia 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% Amalfi 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) Al the issuance of the bonds on May 1 D) Al the semi-annual interest payment date on October 31 (c) the interest accrual on December 31 the fiscal year-end for Amalfia Co