On May 1, 2022. Sunland Corp. issued $850,000,9%,5-year bonds at face value. The bonds were dated May 1, 2022, and pay interest annually on May 1. Financial statements are prepared annually on December 31 . Prepare the journal entry to record the issuance of the bonds. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. eTextbook and Media List of Accounts Prepare the adjusting entry to record the accrual of interest on December 31,2022 . (Credit account tities are outomatically indented when amount is entered. Do not indent manually)