On January 1, 2022, Cullumber Company issued $212,000,5%,5-year bonds at face value. Interest is payable annually on January 1 . (a) Prepare the journal entry to record the issuance of the bonds. (Credit occount titles are automatically indented when amount is entered. Do not indent manually.) eTextbook and Media List of Accounts Attempts: 0 of 1 used (b) 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. Prepare the journal entry to record the payment of interest on January 1, 2023. (Credit account titles are automatically indented when amount is entered. Do ipt indent manually.)