Sheridan Corporation issued $624,000 of 5% bonds on May 1, 2020. The bonds were dated January 1, 2020, and mature January 1 , 2023, with interest payable July 1 and January 1 . The bonds were issued at face value plus accrued interest. Prepare Sheridan's journal entries for (a) the May 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are outomatically indented when amount is entered. Do not indent manually.)