On January 1, 2021, Sheffield Corporation issued $5100000,10-year, 8% bonds at 103. Interest is payable annually on January 1. The journal entry to record this transaction on January 1,2021 is Cash 5253000 Bonds Payable 5253000 Premium on Bonds Payable 153000 Cash 5100000 Bonds Payable 5253000 Cash 5253000 Bonds Payable 5100000 Premium on Bonds 153000 Payable Cash 5100000 Bonds Payable 5100000