I want number b answered correctly. Thank you

Exercise 15-2 (Part Level Submission) On January 1, 2017, Klosterman Company issued $485,000, 9%, 10-year bonds at face value. Interest is payable annually on January 1. Your answer is correct, Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Acxount Titles and Explanation Debit Credit Jan 1, 2017 Cash 405,000 Bonds Payable 485,000 Click if you would like to show Work for this question: Open Show Work (b) 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.) Date Account Titles and Explanation Debit Credit Dec 31, 2017 Click if you would like to show Work for this question: Open Show Work