31) Journalize the following annual bond interest payments on Apr 30:
April 30 a. 10-year 7% $250,000 bond that sold for $250,000.
April 30 b. 8-year 9% $450,000 bond that sold for $426,000.
April 30 c. 15-year 10% $500,000 bond that sold for $410,000.
32) Journalize the following semi-annual bond interest payments on June 30:
June 30 a.10-year 8% $250,000 bond that sold for $300,000.
June 30 b. 5-year 5% $300,000 bond that sold for $280,000.
June 30 c. 15-year 10% $500,000 bond that sold for $500,000.