What are the debits and credits for this?

Bonds Payable Journal Entries; Issued at Par Plus Accrued Interest Askew, Inc., which closes its books on December 31, is authorized to issue $500,000 of nine percent, 15-year bonds dated May 1, with interest payments on November 1 and May 1. Required Prepare journal entries to record the following events, assuming that the bonds were sold at 100 plus accrued interest on October 1: a. The bond issuance. b. Payment of the first semiannual period's interest on November 1. C. Accrual of bond interest expense at December 31. d. Payment of the semiannual interest on May 1 of the following year. e. Retirement of $300,000 of the bonds at 101 on May 1, Year 2 (immediately after the interest payment on that date). Round to the nearest dollar. Use 360 days for calculations. General Journal Description Date Debit Credit a. $ $ X $ 0 0 500,000 0 x Oct.1 Cash Bonds Payable Bond Interest Payable Issuance of bonds at 100 plus accrued interest. b. Nov.1 Bond Interest Payable Bond Interest Expense Cash To record semiannual interest payment. X 0 X 0 0 X C. 0 0 X Dec.31 Bond Interest Expense Bond Interest Payable To accrue interest expense. d. May 1 Bond Interest Payable Bond Interest Expense Cash 0 X X 0 0 X To record semiannual interest payment