A review of the accounting records at Corless Company revealed the following information concerning the company's liabilities that were outstanding at December 31, 2023 and 2022, respectively: (Note: This is an analytical assignment involving the interpretation of financial statement disclosures.) Case 7-36 (Algo) Part a - Horizontal model Required: 3-1. Corless Company has not yet made an adjustment to accrue the interest expense related to its working capital loans for the year ended December 31, 2023. Assume that the amount of interest to be accrued can be accurately estimated using an average-for-theyear interest rate applied to the average liability balance. Use the horizontal model to record the effect of the 2023 interest accrual for working capltal loans, Note: Use amounts with + for increases and amounts with - for decreases