Parlo Company acquired $180,000 of Makofske Company, 7% bonds on May 1,20y5, at their face amount. Interest is paid semiannually on May 1 and November 1. On November 1, 2 ors, Panlo soid $55,800 of the bonds for 96 . Joumalize the entries to record the follewing under the cost method: If an amount boxidoes not require an entry, leave it blank. a. The initial scquistion of the bonds on May 2. 2. d. The accrual of 11 , 449 intorest an pecember 31, 20r5