Please help me with part b!

On January 1. Carla Vista Co. issued $327,000,7%,10-year bonds at face value. Interest is payable annually on January 1. (a) Your answer is correct. 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.) Prepare the journal entry to record the accrual of interest on December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)