Crane Company issued $630,000, 10-year, 4% 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.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1	enter an account title to record the sale of these bonds on January 1, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the sale of these bonds on January 1, 2017	enter a debit amount	enter a credit amount
	enter an account title to record the sale of these bonds on January 1, 2017	enter a debit amount	enter a credit amount

SHOW LIST OF ACCOUNTS

Suppose the remaining Premium on Bonds Payable was $11,340 on December 31, 2025. Show the balance sheet presentation on this date.

CRANE COMPANY Balance Sheet (Partial) choose the accounting period For the Year Ended December 31, 2025For the Month Ended December 31, 2025December 31, 2025
select an opening subsection name Current AssetsCurrent LiabilitiesIntangible AssetsLong-term InvestmentsLong-term LiabilitiesProperty, Plant and EquipmentStockholders' EquityTotal AssetsTotal Current AssetsTotal Current LiabilitiesTotal Intangible AssetsTotal LiabilitiesTotal Liabilities and Stockholders' EquityTotal Long-term InvestmentsTotal Long-term LiabilitiesTotal Property, Plant and EquipmentTotal Stockholders' Equity
enter a balance sheet item		$enter a dollar amount
select between addition and deduction Add Less : enter a balance sheet item		enter a dollar amount		$enter a total of the two previous amounts