On octuber 1,2021, Kristal Corp issued 700000,5%, 10-years bond at face value, the bonds were dated octuber 1, 2021, and pay interest annually on Octuber 1. Financial Statements are prepared annually on December 31

Prepare the adjusting entry to record the accrual of interest on December 31,2021 . (Credit account titles are automatically indent when 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.)