Sheridan Corporation issued $2.16 million of 5-year, 3% bonds dated January 1, 2024, at 100. Interest is payable semi-annually on January 1 and July 1. Sheridan has a December 31 year end. Prepare the journal entry to record the sale of these bonds on January 1, 2024. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles Jan. 1 eTextbook and Media Debit Credit