Carla Vista Corporation issued $330,000 of 5-year bonds on April 1, 2020. Interest is paid semi-annually on April 1 and October 1. Below is a partial amortization schedule for the first few years of the bond issue. Interest Payment Interest Expense Amortization Semi-Annual Interest Period Apr.1, 2020 Oct. 1, 2020 Apr. 1, 2021 Oct. 1, 2021 Apr. 1, 2022 Oct. 1, 2022 Apr. 1, 2023 $6,600 6,600 6,600 6,600 6,600 6,600 $5,178 5,157 5,135 5,113 5,091 $1,422 1,443 1,465 1,487 1,509 1,532 Bond Amortized Cost $345,217 343,795 342,352 340,887 339,400 337,891 336,359 5,068 Prepare the adjusting journal entry on December 31, 2020, assuming this is Carla Vista's year end. (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 for the amounts. Round answers to 0 decimal places, e.g. 5,125.) Debit Credit Date Account Titles and Explanation Dec. 31, Interest Expense 2020 Bonds Payable Interest Payable 3300 (To accrue interest expense.)