On January 1, 2024, Oriole Satellites Ltd. issued \$1.48-million, 10-year bonds. The bonds pay semi-annual interest on luly i and January 1, and Oriole has a December 31 year end. A partial bond amortization schedule is presented below: Record the accrual of interest on December 31, 2024. (List all debit entry before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)