On August 1, 2022, Grouper Corp. issued $487,200, 6%, 10-year bonds at face value. Interest is payable annually on August 1. Groupers year-end is December 31.

Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 1	enter an account title to record the issuance of the bonds on August 1	enter a debit amount	enter a credit amount
	enter an account title to record the issuance of the bonds on August 1	enter a debit amount	enter a credit amount

SHOW LIST OF ACCOUNTS

Prepare the journal entry to record the accrual of interest on December 31, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Dec. 31	enter an account title to record the accrual of interest on December 31, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the accrual of interest on December 31, 2017	enter a debit amount	enter a credit amount

SHOW LIST OF ACCOUNTS

Prepare the journal entry to record the payment of interest on August 1, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Aug. 1	enter an account title to record the payment of interest on August 1, 2018	enter a debit amount	enter a credit amount
	enter an account title to record the payment of interest on August 1, 2018	enter a debit amount	enter a credit amount
	enter an account title to record the payment of interest on August 1, 2018	enter a debit amount	enter a credit amount