I just need help with the Dec. 31 journal please!

Entries for Issuing Bonds Abioye Co. produces and distributes semiconductors for use by computer manufacturers. Abioye Co. issued $330,000 of 10-year, 7% bonds on May 1 of the current year at face value, with interest payable on May 1 and November 1. The fiscal year of the company is the calendar year. May 1 Issued the bonds for cash at their face amount. Nov. 1 Paid the interest on the bonds. Dec. 31 Recorded accrued interest for two months. Journalize the entries to record the above selected transactions for the current year. If an amount box does not require an entry, leave it blank. Round your answers to whole number. Cash May 1 330,000 Bonds Payable 330,000 Interest Expense Nov. 1 11,550 Cash 11,550 Interest Expense Dec. 31 27,500 Interest Payable 27,500 X