(2) not lindent manuly (b) Prepare the journal entry to record the accrual of interest on December 31. Condit account tives are ovtamatioally indented when amount is entered Do not indent monueliy) omount is entered. Do not indent manualiy. (c) Prepare the journal entry to record the payment of interest on January 1. (Credit occount titles are outomoticallikdented when amount entered. Do not indent manually)