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Clayton Mobile Windshield Repair purchase& interest accrual

Clayton Mobile Windshield Repair recently paid $19,200 plus a $400 brokerage fee on November 01, 2011 to buy Circuit South 9%, five year semi-annual bonds payable with a $20,000 par value. Given the purchase transaction and related accrual of interest below please fill in the blanks.

All answers should be in whole dollars with no dollar signs, or commas
Account and Description Debit Credit
Long-Term Investments-Circuit South _______
Cash ___________
Purchased bonds to be held to maturity
Interest Receivable _______
Interest Revenue ___________


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It is not completely clear when the semi-annual interest payment dates are so I will assume they are Jan 1 and Jul 1 to demonstrate how this works.

When you purchased the bond, you would have "bought" the interest accrued since the last payment date of July ...