Exercise 15-3 Da January 1, 2017, Forrester Company issued $324,000, 10% S-year bonds at fece value. Interest is payable annually on January 1, Prepare the journal entry to record the ance of the bonds. (Credit account eitles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Credit Jan 1, 2017 Date SHOW LIST OF ACCOUNTS LEKTOR Promethe journalery to record the accent of interest on December 31, 2017. (Credit account titles are automatically indented whest amount is entered. Do not indent manually) Date Account Tiles and planation Den CR Dec 31, 2017 LIST OF ACCOUNT Perete journal entry to record the payment of interest ry, 2018. (Cretites are automatically indented when amount is entired. Do not inden man Date Credit Account the planten Debit