Brief Exercise 14-13 Blue Spruce Limited issued $404,000 of 7% bonds on January 1, 2017 The bonds are due on January 1, 2022, with interest payable each July 1 and January 1. The bonds are issued at 102. Blue Spruce Limited records the amortization using the straight-line method Prepare the journal entry related to the bonds for January 1. (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.) Date Acceunt Titles and Esplanation Ian. 1. 2017 Prepare the journal entry related to the bonds for July 1. (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 0 for the amounts.) Date Account Titdles and Esplanation July 1, 2017 Prepare the journal entry related to the bonds for December 31. (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.) Date Account Titles and Esplanation Debit Credi Dee. 31, 2017