Accont tities and Explanation Debit redi- 2) Sheeran Corp. received authorization on December 31,2017,to issue $5,000,000 face value f 796, 20-year bonds. The interest payment dates are June 30 and December 31. All the bonds ere issued at par, plus one-month accrued interest on February 1,2018. ) Prepare the journal entry to record the issuance of the bonds on February 1,.2018.(7 points) Prepare the journal to record the first interest payment on the bonds at June 30, 2018 (8 points) Account Titles and Explanation Debit Credit Date