Sheffield Cleaners issued 6700,000 of 9%,20-year bonds on January 1,2022, at 109.896 to yield 8%. Interest is payable semiannually on July 1 and Jaruary 1. Prepare the journal entries to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, es. 5,275. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts.) (a) The issuance of the bonds. (b) The payment of interest and the related amortization on July 1, 2022. (c) The acerual of interest and the related amortization on December 31,2022