(a) Prepare the journal entry to record the issuance of the bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan.1,2022 Debit Credit Prepare a bond premium amortization schedule for the first 4 interest periods. Show the balance sheet presentation of the bond liability at December 31, 2023. (Enter account name only and do not provide descriptive information.) Sheridan Electric Balance Sheet (Partial) $ $ $ $