On January 1, 2022, Sheridan Company issued $351,500, 6%, 5-year bonds at face value. Interest is payable annually on January 1. (a) Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1. 2022 eTextbook and Media. 68F Mostly cloudy O E Debit C Credit (b) Prepare the journal entry to record the accrual of interest on December 31, 2022. (Credit account titles are automatically inc when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31. 2022 eTextbook and Media List of Accounts Save for Later Debit Attempts: 0 of 5 used Credit Submit Answ Prepare the journal entry to record the payment of interest on January 1, 2023. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Jan. 1, 2023 Account Titles and Explanation eTextbook and Media List of Accounts Save for Later 68F D Debit Credit Attempts: 0 of 5 used Submit Answer 10 1