On May $1,2024,$ Marin Construction Ltd$.$ issued $$813,000$ of $20-$year, $8\%$ bonds at $100.$ The bonds pay interest semi$-$annually on November $1$ and May $1.$ Marin has a calendar year end. $($List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ Record the issuance of the bonds on May $1,2024.$

$($b$)$ Record the first interest payment on November $1,2024.$

$($c$)$ Prepare any adjusting entry required at December $31,2024.$

$($d$)$ Record the second interest payment on May $1,2025.$

$($e$)$ Assume that on May $1,2025,$ immediately after paying the semi$-$annual interest, Marin redeemed $50\%$ of the bonds at $97.$ Record the redemption of the bond.

$($f$)$ Record the third interest payment on November $1,2025,$ for the remaining bonds.

No$.$

Date

Account Titles

Debit

Cres

$($a$)$

$($b$)$

$($c$)$

$($d$)$