Pina Colada Corp. issued 2,700 8%, 5-year, $1,000 bonds dated January 1, 2022, at face value. Interest is paid each January 1. Prepare the journal entry to record the sale of these bonds on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Debit Credit eTextbook and Media List of Accounts Prepare the adjusting journal entry on December 31, 2022, to record interest expense. (Credit account titles are automatically Indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Dec. 31 eTextbook and Media List of Accounts Debit Credit