Swifty Corporation issued 3,100 5%, 5-year, $1,000 bonds dated January 1, 2022, at face value Interest is paid each January 1 (a) Prepare the journal entry to record the sale of these bonds on January 1, 2022 (Credit account tites are automatically indented when amount is entered. Do not indent manually) Date Account Tities and Explanation Jan 1, 2022 Bonds Payable Debit Credit Cash (b) Prepare the adjusting journal entry on December 31, 2022, to record interest expense. (Credit account titles are automatically Indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Dec 31, 2022 Interest Expense Interest Payable Credit (c) Prepare the journal entry on January 1, 2023 to record interest paid. (Credit account titles are automatically indented when amount is entered. Do not indent manually) Date Account Titles and Explanation Debit Credit Jan 1 2023