Record the accrual of interest at December 31, 2021, and the subsequent payment on January 1, 2022. (Round answers to O decimal places, e.g. 5,275. Credit account titles are automatically indented when the 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.) Date Dec. 31, 2021 Account Titles and Explanation Jan. 1, 2022 (To accrue interest expense.) (To record interest payment.) Debit Credit