Colatas yeat endli Decerber 31. la) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the dccount titles and enter O for the amounts) (b) Prepare the Journal entry to record the annual accrual of interest on December 31 . (Credit account titles are automatically indented when 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) (c) Prepare the journal entry to record the payment of interest on Janyary 1 (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter of for the amounts)