please peovide entries for (B)

Cullumber Company issued $516,000 of 995,10 -year bonds on hanuary 1,2020 , at face value. Interest is payable annually on jarulary 1. (a) Prepare the joumal entry to record the issuance of the bonds. (Credit occount tities are outomatically indented when amount is entered, Do not indent mantiolly] Prepare the journal entry to record the accrual of interest on December 31, 2020. (Credit occount titles are outomatically indented when amount is entered, Do not indent manually.)