On August 1, 2025, Blue Spruce Corp. issued $507,600, 6%, 10-year bonds at face value. Interest is payable annually on August 1. Blue Spruce's year-end is December 31. Prepare the journal entry to record the issuance of the bonds. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation eTextbook and Media List of Accounts Debit Prepare the journal entry to record the accrual of interest on December 31, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Prepare the journal entry to record the payment of interest on August 1, 2026. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date 0 Account Titles and Explanation Debit