Bridgeport Corp. issued 1, 300 6%, 8-year, $1,000 bonds dated January 1, 2017, at face value. Interest is paid each January 1. Prepare the journal entry to record the sale of these bonds on January 1, 2017. (Credit account titles are automatically indented when amount indent manually.) Prepare the adjusting journal entry on December 31, 2017, to record interest expense. (Credit account titles are automatically indented when Do not indent manually.) Prepare the journal entry on January 1, 2018, to record interest paid. (Credit account titles are automatically indented when amount is enter manually.)