On January 1, 2020, Sheffield Corporation issued $780,000,5%, 5-year bonds dated January 1, 2017 at 96. The bonds pay annual interest on January 1. The company uses the straight-line method of amortiration and has a calendar year end. Prepare all the journal entries that Sheffield Corporation would make related to this bond issue through January 1, 2021. Be sure to indicate the date on which the entries would be made. G titles on omatically indented when the count is and Do not indent l y] li account Date Account Titles and Explanation Debit Credit (To record sale of bonds at a discount) (To record annual accrued bond interest and amortization of bond discount) to record payment of bond interest liability