Presented below are long-term liability items for Sandhill Company at December 31, 2022. Prepare the long-term liabilities section of the balance sheet for Sandhill Company. (Enter account name on? descriptive information.) Sunland Compary issued $660,000 of 5 -year, 5% bonds at 98 on January 1,2022 . The bonds pay interest annually. (a1) Prepare the journal entry to record the issuance of the bonds. (Credit account tities are automotically indented when amount is entered. Do not indent manually.)