Swifty Corporation issued 3, 100 5%, 5-year, $1,000 bonds dated January 1, 2017, at face value. Interest is paid e January 1. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (b) Prepare the adjusting journal entry on December 31, 2017, to record interest expense. (Credit account titles are automatically indent when amount is entered. Do not indent manually.) (c) Prepare the journal entry on January 1, 2018, to record interest paid. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)