Sheridan Limited issued $455,000 of 9% bonds on January 1,2023 . The bonds are due on January 1,2028 , with interest payable each July 1 and January 1 . The bonds are issued at 102. Sheridan Limited follows ASPE and records the amortization using the straight-line method. (a) Prepare the journal entry related to the bonds for January 1. (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 debit entry before credit entry.) Prepare the journal entry related to the bonds for July 1. (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.)