Exercise 10-13 Interest annuary on January 1. 20-year bonds on anuary 1, 201 Prepare the journal entry to record the issuance of the bonds, (credit account titles are automatically indented when amount entered. Do not indent manually. Account Titles and E Jan. 1, 2017 Prepare the journal entry to record the accrual of interest on December 31, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Account Titles and Explanation Dec. 31, 2017