Parilo Company acquired $166,200 of Makofske Company, 4% bonds on May 1, 20Y5, at their face amount. Interest is paid semiannually on May 1 and November 1. On November 1, 20Y5, Parilo sold $50,400 of the bonds for 96.

Journalize the entries to record the following:

The accrual of $772 interest on December 31, 20Y5

Interest Recievable:

Interest Revenue:

Can you please show me how you get the answer, i've gotten a couple different ones, but all wrong thus far.