Sheridan Company issued $430,000,9%,10-year bonds on January 1,2020 , at 102 . Interest is payable annually on December 31 . Sheridan uses the straight-line method of amortization and has a calendar year end. Prepare all journal entries made in 2020 related to the bond issue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Sheridan Company issued $430,000,9%,10-year bonds on January 1,2020 , at 102 . Interest is payable annually on December 31 . Sheridan uses the straight-line method of amortization and has a calendar year end. Prepare all journal entries made in 2020 related to the bond issue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.)