The following section is taken from Gordon Corp. 's balance sheet at December 31, 2020. Interest is payable annually on January 1 . The bonds are callable on any interest date. Prepare the entry to record the accrual of interest on December 31, 2021, assuming no previous accrual of interest on the remaining bonds. (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 0 for the amounts.)