Requirements

Journalize the following transactions:

a$.$ Issuance of half of the bonds on May $31,20$X$0.$

b$.$ Payment of interest on November $30,200.$

c$.$ Accrual of interest on December $31,200.$

d$.$ Payment of interest on May $31,201.$

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 $31,200.$