Requirements 1. Journalize the following transactions: a. Issuance of half of the bonds on May 31,200. b. Payment of interest on November 30,200. c. Accrual of interest on December 31,200. d. Payment of interest on May 31, 20X1. 2. Report interest payable and bonds payable as they would appear on the Circuits Plus balance sheet at December 31,200. Requirement 1. Journalize the transactions a through d. (Record debits first, then credits. Explanations are not required. Round all amounts to the nearest whole dollar.) a. Issuance of half of the bonds on May 31,200