Cheyenne Corporation sold $2,300,000, 6%, 5-year bonds on January 1, 2022. The bonds were dated January 1, 2022, and pay interest on January 1. Cheyenne Corporation uses the straight-line method to amortize bond premium or discount. Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 106. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan, 1 Cash Bonds Payable 2300000 Premium on Bonds Payable Dec. 31 Interest Expense Premium on Bonds Payable Bonds Payable -/3 Prepare journal entries to record the issuance of the bonds and bond interest expense for 2022, assuming that the bonds sold at 95. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Debit Credit Dec 31 e Textbook and Media List of Accounts -/3 (1) Show the balance sheet presentation for the bond issue at December 31, 2022 using the 106 selling price. CHEYENNE CORPORATION Balance Sheet (Partial) $ (2) Show the balance sheet presentation for the bond issue at December 31, 2022 using the 95 selling price. (2) Show the balance sheet presentation for the bond issue at December 31, 2022 using the 95 selling price. -13 CHEYENNE CORPORATION Balance Sheet (Partial) S e Textbook and Media List of Accounts