Thomson Co. produces and distributes semiconductors for use by computer manufacturers. Thomson Co. issued $960,000 of 25-year, 12% bonds on May 1 of the current year at face value,, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year.

May 1	Issued the bonds for cash at their face amount.
Nov. 1	Paid the interest on the bonds.
Dec. 31	Recorded accrued interest for two months.

Journalize the entries to record the above selected transactions for the current year.

May 1		fill in the blank 2
			fill in the blank 4
Nov. 1		fill in the blank 6
			fill in the blank 8
Dec. 31		fill in the blank 10
			fill in the blank 12