Brief Exercise 13-8 Concord Corporation provides its officers with bonuses based on net income. For 2017, the bonuses total $319,600 and are paid on February 15, 2018. Prepare Concord's December 31, 2017, adjusting entry and the February 15, 2018, entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Click if you would like to Show Work for this question: Open Show Work