Crane Company issued $510,000, 10-year, 6% bonds at 103. Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Debit Date Account Titles and Explanation Jan. 1 Credit Suppose the remaining Premium on Bonds Payable was $9,180 on December 31, 2025. Show the balance sheet presentation on this date. CRANE COMPANY Balance Sheet (Partial)