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. (a) Journalize the payment of the bond interest on January 1, 2021. (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.)