On July 1, 2021, Blossom Corp, issued $3,870,000 of 10 year, 5% bonds at $4,186,400. This price resulted in a market interest rate on the bonds. The bonds pay semi-annual interest on July 1 and January 1 and Blossomhasa December 31 year end Record the accrual of interest at December 31, 2021, and the subsequent payment on January 1, 2022. Round answers to decimal places, s. 5.275. Credit account titles are automatically indented when the amount is entered. Do not inden marron is required, select "No Entry for the account titles and enter for the amounts) Date Credit Debit Account Titles and Explanation Dec. 31 2021 Interest Expert 1302 wers Payable To accre interest expense San. 1 2022 c To record interest payment a Date Account Titles and Explanation Debit Credit Aug 31, 2021 4501 Bonds with Imerest To accrue interest expenses Jan. 1 2022 were To records that