On January 1, 2012, Divac Company issued $300,000 of 9%, 10year bonds at par. Interest is payable quarterly on April 1, July 1, October 1 and January 1

Prepare a journal entries to record the following
A) the issuance of bonds
B) The payment of interest on July 1
C The accrual of interest on December 31

My question is on B do I take 300,000 x 9% x 3/12 to get my answer because its asking for quarterly that would be the 3 correct divided by 12 months I'm confused on this please help me