On November 1,2013,Archangel Services Issued $200,000 of 10-Year Bonds with a Stated

Essay

On November 1,2013,Archangel Services issued $200,000 of 10-year bonds with a stated rate of 3%.The bonds were sold at par and make semiannual payments on April 30 and October 31.At December 31,2013,Archangel made an adjusting entry to accrue interest at year-end.No further entries were made until April 30,2014,when the first payment was sent out.Please provide the journal entry for this payment.
$$\begin{array} { | l | l | l | } \hline \quad\quad& \quad&\quad \\\hline & & \\\hline & & \\\hline\end{array}$$