ment CALCULATOR PRINTER VERSION B Exercise 15-03 a-c On January 1, 2020, Oriole Company issued $281,000, 5%, 5-year bonds 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 entered. Do not indent m. Debit Credit Date Account Titles and Explanation Jan. 1, 2020 SHOW LIST OF ACCOUNTS LINK TO TEXT Prepare the journal entry to record the accrual of interest on December 31, 2020. (Credit account titles are automatically indented when amount is enter indent manually.) Date Account Tities and Explanation Debit Credit Dec 31, 2020