On May $1,2024,$ Bartlett Corporation issues $$1,000,000$ of $4\mathrm{.}8$

percent, $20-$year bonds payable, dated May $1.$ Interest is payable

semiannually, each May $1$ and November $1.$

Assume the bonds are issued at a price of $97\mathrm{.}6.$

a$)$ Prepare the journal entry to record the issuance of the

bonds on May $1.$

b$)$ Prepare the journal entry to record interest expense on

November $1.$

c$)$ Prepare the journal entry to record interest expense on

December $31.$

d$)$ Prepare the journal entry to record interest expense on May $1$

of the next year.