On January 1, 2021, Sheffield Corporation issued $6400000, 10-year.9% bonds at 103. Interest is payable annually on January 1. The journal entry to record this transaction on January 1.2021 is 6400000 Cash Bonds Payable 6400000 6592000 Cash Bonds Payable 6592000 6592000 Cash Bonds Payable Premium on Bonds Payable 6400000 192000 192000 Premium on Bonds Payable Cash Bonds Payable 6400000 6592000