Prepare the journal entry to record the payment of interest on January 1. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually, If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) On January 1, Carla Vista Co. issued $327,000,8%,10-year bonds at face value. Interest is payable annually on January 1