Sheridan Company issued $468,000,9%,30-year bonds on January 1, 2025, at 103. Interest is payable annually on January 1. Sheridan uses straight-line amortization for bond premium or discount. Prepare the journal entries to record the following events. (List all debit entries before credit entries. Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) The issuance of the bonds. (b) The accrual of interest and the premium amortization on December 31,2025 . (c) The payment of interest on January 1,2026. (d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded