The board of directors of Circuits Plus authorized the issue of $6,000,000 of 6%,5-year bonds payable. The semiannual interest dates are May 31 and November 30 . The bonds are issued on May 31, 2021, at par. Read the requirements. Requirement 1. Joumalize the transactions a through d. (Record debits first, then credits. Exclude explanations from joumal entries.) a. Issuance of hat of the bonds on May 31. 2021 b. Payment of interest on November 30, 2021 The board of directors of Circuits Plus authorized the issue of $6,000,000 of 6%,5-year bonds payable. The semiannual interest dates are May 31 and November 30 . The bonds are issued on May 31, 2021, at par. Read the reguirements. b. Payment of interest on November 30, 2021 c. Accrual of interest on December 31, 2021 The board of drectors of Circuits Plus authorized the issue of $6,000,000 of 6%,5-year bonds payable. The semiannual interest dates are May 31 and November 30 . The bonds are iswed on May 31, 2021, at par. Read the requirements. d. Payment of interest on May 31, 2022 Requirements 1. Joumalize the following transactions: a. Issuance of half of the bonds on May 31, 2021 b. Payment of interest 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. ot at December 31, 2021