On August 1, 2022, Blue Spruce Corp. issued $481,200,7%,10-year bonds at face value. Interest is paryable aninually on August 1. Blue Spruce's year-end is December 31. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are outomatically indented when amount is entered. Do not indent manually) Prepare the journal entry to record the accrual of interest on December 31,2022. (Credit account titles are outomatically indented when amount is entered. Do not indent manuolly)