On May 1,2024 , Sheridan Corp. issued $865,000 of 5 -year, 3% bonds at $826,150. This price resulted in an effective interest rate 0 % on the bonds. The bonds pay interest semi-annually on May 1. Sheridan's year end is April 30. Your answer is correct. Record the issue of the bonds on May 1, 2024. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare an effective-interest amortization table for this bond. (Round answers to 0 decimal places, e.g. 5,276.)