Ivanhoe Corporation issued $390,000 of 5 -year bonds on April 1, 2023. Interest is paid semi-annually on April 1 and October 1 . Below is a partial amortization schedule for the first few years of the bond issue. Prepare the adjusting journal entry on December 31, 2023, assuming this is Ivanhoe's year end. (List all debit entries before credli entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, seli "No Entry" for the account titles and enter O for the amounts. Round answers to 0 decimal places, eg 5,125