Problem 10.5A Bond Interest (Bonds Issued at Face Value) L0.5 Blue Mountain Power Company obtained authorization to issue 20-year bonds with a face value of $100 million. The bonds are dated May 1, 2013, and have a contract rate of interest of 10 percent. They pay interest on November 1 and May 1. The bonds were issued on August 1, 2013, at 100 plus three months accrued interest a. August 1, 2013, to record the issuance of the bonds. 1, 2013, to record the first semiannual interest payment on the bond issue c. December 31, 2013, to record interest expense accrued through year-end d. May 1, 2014, to record the second semiannual interest payment Prepare the necessary journal entries in general journal form on (Do not round intermediate calculations and round your final answers to the nearest dollar amount. Omit the "S" sign in your response) Debit Credit Date Aug 1, 2013 General Journal (Click to select) (Click to select) (Click to select) Nov. 1, 2013 Click to select) (Click to select) (Click to select) Dec 31, 2013 (Click to select) (Click to select) PPPPPT May 1, 2014 (Click to select) (Click to select) (Click to select)