I keep coming up with 19,800 for the Dec. 31 entry can you please show me what I am doing wrong? Thanks!

Entries for Issuing Bonds Thomson Co. produces and distributes semiconductors for use by computer manufacturers. Thomson Co. issued $660,000 of 25year, 12% bonds on May 1 of the current year at face value,, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year. May 1 Issued the bonds for cash at their face amount. Nov. 1 Paid the interest on the bonds. Dec. 31 Recorded accrued interest for two months. Journalize the entries to record the above selected transactions for the current year. Mayl w -J Bonds Payable J Nov. 1 Interest Expense J Cash J Dec. 31 Interest Expense 4 X Interest Payable J