On May 1, 2015, Brussels Enterprises issues bonds dated January 1, 2015, that have a $3,100,000 par value, mature in 20 years, and pay 6% interest semiannually on June 30 and December 31. The bonds are sold at par plus four months accrued interest. Record the issue of bonds with a par value of $3,400,000 cash plus four months accrued interest on May 1, 2015. Record the interest payment on June 30, 2015. ecord the interest payment on December 31, 2015.