On August 1, 2022, Swifty Corporation issued $405,000, 6%, 10-year bonds at face value. Interest is payable annually on August 1. Swifty's year-end is December 31. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. D not indent manually.) Date Account Titles and Explanation Aug. 1 Debit Credit (b) Prepare the journal entry to record the accrual of interest on December 31, 2022. (Credit account titles are automatically indented whe amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 Debit Credit 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 Dec. 31 Debit Credit (c) 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