Sheffield Corp. issues $375,000 of bonds for $382,500. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Account Titles and Explanation Debit Credit Cash List of Accounts Show how the bonds would be reported on the balance sheet at the date of issuance. (Enter account name only and do not provide descriptive information.) Sheffield Corp. Balance Sheet