Sunland Ltd. issued a $1,102,000,10-year bond dated January 1, 2023. The bond was sold at 99.9% interest was payable on the bond on January 1 and July 1 each year. The company's year-end was December 31, and Sunland followed ASPE, and chose to use the straight-line amortization method. Prepare the journal entries for the given dates. (Credlt 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. Record journal entries in the order presented in the problem. List all debit entries before credit entries.)