Sheridan Company issued \\( \\$ \\$ 70,000,10 \\) year, \5 bonds at 105 . (a) Your answer hartialy correct Prepare a tabular summary to record the sale of these boods on January 1.2022 include markin explarnations for the charnes in parentheses) in front of the amoent entered for the particular Asset, Liabiliny or Equity item that was nuluced). Suppose the remaining Premium on Bonds Payable was \\( \\$ 17,100 \\) on December 31.2025 . Show the balance sheet presentation on this date