Ivanhoe Company issued $360,000 of 4%,20-year bonds on danuary 1, 2022 at face value. Interest is payphlle annualily on Jacuary 1 (a) Prepare the journal entry to record the issuance of the bonds, (Crefit occount titler are autoniatically inderted when anount is entered. Do not indent manualiy. Prepare the journal entry to record the accrual of interest on December 31 , 2022 ICredl occount tikles ore aittamaticaly indemted when amount is entered. Do not indent manually