Sheridan Company sold $2,500,000,6%,10-year bonds on January 1,2022 . The bonds were dated January 1 and pay interest annually on January 1 . Sheridan Company uses the straight-line method to amortize bond premium or discount. The bonds were sold at 102. (a) Your answer is correct. Prepare the journal entry to record the issuance of the bonds on January 1, 2022. (Credit account titles are automatically 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.) Prepare a bond premium amortization schedule for the first four interest periods