Grouper Corporation issued $450, 000 of 7% bonds on November 1, 2017, for $478, 264. The bonds were dated November 1, 2017, and mature in 8 years, with interest payable each May 1 and November 1. Grouper uses the effective-interest method with an effective rate of 6%. Prepare Grouper's December 31, 2017, adjusting entry. (Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answer to o decimal places, e.g. 38, 548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)