Exercise 10-14 a-b Sunland Company issued $570,000, 10-year, 7% 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 Suppose the remaining Premium on Bonds Payable was $10,260 on December 31, 2025. Show the balance sheet presentation on this date. SUNLAND COMPANY Balance Sheet (Partial) Click if you would like to Show Work for this question: Open Show Work