On January 1, 2022, Sheffield Corporation issued $ 660,000 of 9% bonds, due in 8 years. The bonds were issued for $ 698,454, and pay interest each July 1 and January 1. The effective-interest rate is 8%. Prepare the companys journal entries for (a) the January 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. (Round answers to 0 decimal places, e.g. 38,548. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are aut