ment CALCULATOR FULL SCREENPRINTER VERSION Exercise 10-13 Carla Vista Co. issued $480,000 of 9%, 15-year bonds on January 1, 2017, at face value. Interest is payable annually on January 1 Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is enter indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 2017 Prepare the journal entry to record the accrual of interest on December 31, 2017. (Credit account titles are automatically indented when entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation Dec. 31, 2017 Prepare the journal entry to record the payment of interest on January 1, 2018. (Credit account titles are automatically indented when a entered. Do not indent manually.) Debit Credit Date Account Titles and Explanation