Sheridan Corporation issued $430,000 of 5-year bonds on April 1, 2023. Interest is paid semi-annually on April 1 and October 1. Below is a partial amortization schedule for the first few years of the bond issue. Semi-Annual Interest Period Interest Interest Payment Expense Amortization Carrying Amount of Bonds Apr.1.2023 $449.828 Oct. 1, 2023 $8,600 $6.747 $1.853 447,975 Apr. 1, 2024 8,600 6,720 1,880 446,095 Oct. 1, 20241 8.600 6,691 1.909 444.186 Apr. 1, 2025 8.600 6.663 1,937 442.249 Oct. 1,2025 8.600 6,634 1.966 440.283 Apr. 1, 2026 8,600 6.604 1.996 438.287 (e) Prepare the journal entry to recond the issuance of the bond. (List debit entry before credit entry. Credit account titles are automatically indented when the amount is entered. Do not indent manually A no entry is required, select "No Entry" for the account titles and enter O for the amounts) Date Account Titles Apr. 1, 2023 Debit Credit