On July 1, 2023. WBE Limited issued bonds with a face value of $890,000 due in 20 years, paying interest at a face rate of 9% on January 1 and July 1 each year. The bonds were issued to yield 11%. The company's year-end was September 30. The company used the effective interest method of amortization. Prepare the year-end accrual entry for WBE Limited at September 30, 2023. (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 O for the amounts. Round answers to 0 decimal places, e.s. 5,275. List all debit entries before credit entries.)