(b) On April 1, 2017, Oriole Company issued $950,000 of 10%, 10-year bonds dated January 1 at par plus accrued interest. Interest is payable semiannually on July 1 and January 1. Prepare journal entries to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) C (a) The issuance of the bonds. (b) The payment of interest on July 1. (c) The accrual of interest on December 31. Date Account Titles and Explanation Debit Credit 1/1/17 Cash 973750 Bonds Payable Interest Expense 1/1/17 3 Interest Expense : 20 888 MacBook Air 950,000 23750 Dll DD