Sheridan Company issued $ 432,000 of 10%, 20-year bonds on January 1, 2020, at 102. Interest is payable semiannually on July 1 and January 1 Sheridan Company uses the effective-interest method of amortization for band premium or discount. Assume an effective yield of 9.770556 Prepare the journal entries to record the following found intermediate calculations to 6 decimal places, eg 1.251247 and final artswer to O decimal places, es: 38,548. If no entry is required, select "No Entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually [6] The issuance of the bonds The payment of interest and related amortization on July 1, 2020. The accrual of interest and the related amortization on December 31, 2020 c) Date Account Titles and Explanation Debit Credit 11/20 4406400 Premium on Borda Payable Bonda Payable 7/1/20 12/31/20