Untact: (973) 380-3624 udent Name/ID: Student Name/ID# Totes Payable, Bonds, Equity and Dilutive Securities 1. Devers PLC issued 400,000 of 6% bonds on May 1. 2019. The bonds were dated January 1, 2019, and mature January 1, 2021. with interest payable July 19 and January T'. The bonds were issued at face value plus accrued interest. Prepare Devers journal entries for (a) the May 1st issuance, (b) the July 1st interest payment, and (c) the December 31st adjusting entry. (25 POINTS)