On May 1, 2020, Oriole Corp. issued CHF920.000, 12%, 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. 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.) Date Account Titles and Explanation May 1. 2020 eTextbook and Media List of Accounts Debit Credit 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 manually. Round answers to 0 decimal places, e.g. 5.675.) Date Account Titles and Explanation Dec. 31. 2020 eTextbook and Media List of Accounts Debit Credit Show the statement of financial position presentation on December 31, 2020. (Enter account name only and do not provide descriptive information. Round answers to O decimal places, e.g. 5,675.) Oriole Corp. Statement of Financial Position (Partial) CHF CHF