Sheridan Company issued $528,000 of 9%, 20-year bonds on anuary 1 2017 at 10 Interest is payable se ia nually on uly 1 and anuar . S idan ompany uses the straight-in method of amortization for bond premium or discount. Prepare the journal entries to record the following. (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) The issuance of the bonds (b) The payment of interest and the related amortization on July 1, 2017. (c) The accrual of interest and the related amortization on December 31, 2017 Date Account Titles and Explanation Debit Credit 12/31/17