Prepare the journal entry to record the sale of these bonds on January 1, 2017. (Credit account titles are automatically indented when th Date Account Titles and Explanation Jan. 1Cash Debit Credit 455400 Discount on Bonds Payable 4600 Bonds Payable 460000 SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT VIDEO: APPLIED SKILLS (b) Suppose the remaining Discount on Bonds Payable was $2,760 on December 31, 2022. Show the balance sheet presentation on this date. CRANE COMPANY Balance Sheet (Partial)