Yankee Corp. issued $750,000 of 6 percent, 10-year bonds payable at par value on May 1, 2020, four months after the bond's original issue date of January 1, 2020. Journalize the following transactions. Include an explanation for each entry. a. Issuance of the bonds payable on May 1, 2020 b. Payment of the first semi-annual interest amount on July 1, 2020. a. Issuance of the bonds payable on May 1, 2020. (Record debits first, then credits. Select the explanation on the last line of the journal entry table. Round your answers to the nearest whole dollar.) Journal Entry Date Accounts and Explanations Debit Credit May 1 b. Payment of the first semi-annual interest amount on July 1, 2020. (Round your answers to the nearest whole dollar.) Journal Entry Date Accounts and Explanations Debit Credit Jul. 1