The board of directors of Celphones Plus authorized the issue of $6,000,000 of 6%, 10-year bonds payable. The serniannuat interest dates aro May 31 and Noventer 30 . The pends are issued on Mayy 3 2021, at par, Read the requirements. Requirement 1. Journalize the transactions a through d. (Record debits first, then credis, Exdude explanations from joumal enthies.) a. Issuance of halt of the bonds on May 31, 2021 . Requirements 1. Journalize the following transactions: a. Issuance of half of the bonds on May 31, 2021 b. Payment of interes st on November 30, 2021 c. Accrual of interest on December 31, 2021 d. Payment of interest on May 31, 2022 2. Report interest payable and bonds payable as they would appear on the company's balance sheet at December 31, 2021