The following section is taken from Sheridan's balance sheet at December 31, 2021. Interest is payable annually on January 1 . The bonds are callable on any annual interest date. Journalize the payment of the bond interest on January 1, 2022. (Credll account titles are automatically indented whien amount /s entered. Do not Indent manually) Assume that on January 1, 2022, after paying interest, Sheridan calls bonds having a face value of $202,500. The call price is 104 Record the redemption of the bonds. (Credlt account tities are automatically indented when amount is entered. Do not indent manually.) Prepare the adjusting entry on December 31, 2022, 10 accrue the interest on the remaining bonds. (Credlt account tttes are outomatically Indented when amount is entered. Do not indent manually.)