Riverbed Corp issued 2,300 6%, 5-year, $1,000 bonds dated January 1, 2022, at face value. Interest is paid each January 1. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022.

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2022	enter an account title for the journal entry on January 1,2017	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on January 1,2017	enter a debit amount	enter a credit amount

(b) 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	Debit	Credit
Dec. 31, 2022	enter an account title for the journal entry on December 31,2017	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on December 31,2017	enter a debit amount	enter a credit amount

(c) Prepare the journal entry on January 1, 2023, to record interest paid. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Date	Account Titles and Explanation	Debit	Credit
Jan. 1, 2023	enter an account title for the journal entry on January 1,2018	enter a debit amount	enter a credit amount
	enter an account title for the journal entry on January 1,2018	enter a debit amount	enter a credit amount