Sheridan Inc. issued $$760,000$ of $9\mathrm{.}25\%,18-$year bonds on January $1,2023,$ at $102.$ Interest is payable semi$-$annually on July $1$ and January $1.$ Sheridan uses the effective interest method of amortization for any bond premium or discount. Assume an effective yield of $9\mathrm{.}00\%.($With a market ra te of $9\mathrm{.}00\%,$ the issue price would be slightly higher. For simplicity, ignore this.$),$ Prepare the journal entry to record the payment of interest and the related amortization on July $1,2023.($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 $0$ for the amounts. List all debit entries before credit entries.$)$