D Swifty Corporation issued 3,100 8%, 5-year, $1,000 bonds dated January 1, 2022, at face value. Interest is paid each January 1. (a) Your answer is partially correct. Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Cash Bonds Payable 3100 3100