Carla Vista Co. issued $300,000 of 6%, 20-year bonds on January 1, 2022, at face value. Interest is payable annually on January 1.

Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2022	enter an account title to record the issuance of the bonds on January 1, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the issuance of the bonds on January 1, 2017	enter a debit amount	enter a credit amount

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List of Accounts

Prepare the journal entry to record the accrual of interest on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31, 2022	enter an account title to record the accrual of interest on December 31, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the accrual of interest on December 31, 2017	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

Prepare the journal entry to record the payment of interest on January 1, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2023	enter an account title to record the payment of interest on January 1, 2018	enter a debit amount	enter a credit amount
	enter an account title to record the payment of interest on January 1, 2018	enter a debit amount	enter a credit amount

eTextbook and Media

List of Accounts

Prepare the journal entry to record the redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2042	enter an account title to record the redemption of the bonds at maturity on January 1	enter a debit amount	enter a credit amount