On August 1, 2025, 5 wifty Corporation issued $505,200,8%,10-year bonds at face value. Interest is payable annually on Auzust 1 . Swifty's year-end is December 31. (a) Your answer is correct. Prepare the journal entry to record the issuance of the bonds. (List all debit entries before credit entries. Credit occount tities are outamatically indented when amount is entered. Do not indent manually. If no entry is required, sedect "No Entry" for the account tities and enter Ofor the amounts.) Prepare the journal entry to record the accrual of interest on December 31, 2025. Alist oll debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manualk If no entry is required, select "No Entry" for the occount tities and enter 0 for the amounts)