The following section is taken from Sunland Company's balance sheet at December 31, 2021. Current liabilities Interest payable Long-term liabilities $ 141,750 Bonds payable, 9%, due January 1, 2024 1,575,000 Bond interest is payable annually on January 1. The bonds are callable on any interest date. (a) Journalize the payment of the bond interest on January 1, 2022. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Jan. 1 Debit Credit