Sheridan Inc. issues $912,000 of 5-year, 5% bonds on January 1, 2024. The bonds pay interest annually. Click here to view the factor table. Present Value of 1 Click here to view the factor table. Present Value of an Annuity of 1 Prepare the journal entries to record the first three interest payments. Ignore any year-end accruals of interest. (List all debit entries before credit entries. 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. Record journal entries in the order presented in the problem.) Date Account Titles Jan. 1, 2025 Jan. 1, 2026 Debit Credit Jan 1, 2027 v