On May 1, 2020, Cullumber Corp. issued CHF630,000, 9%,5-year bonds at face value. The bonds were dated May 1,2020 , and pay interest annually on May 1 . Financial statements are prepared annually on December 31. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) Your answer is correct. Prepare the adjusting entry to record the accrual of interest on December 31, 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manuolly. Round answers to O decimal places, eg. 5,675.) List of Accounts Attempts: 2 of 3 used (d) Your answer is correct. Prepare the journal entry to record payment of interest on May 1, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to Odecimal places, e.g. 5.675.) List of Accounts Attempts: 1 of 3 used Prepare the adjusting entry to record the accrual of interest on December 31. 2021. (Credit account titles are outomatically indente when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5.675.) List of Accounts Attempts: 1 of 3 use Assume that on January 1, 2022, Cullumber pays the accrual bond interest and calls the bonds. The call price is 105 . Record the payment of interest and redemption of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal ploces, es. 5,675 .)