Brief Exercise 10-12 Sheffield Corp. has issued three different bonds during 2019. Interest is payable annually on each of these bonds. On January 1, 2019, 1,500, 9%, 5-year, $1,500 bonds dated January 1, 2019, were issued at face value. On July 1, $815,000, 10%, 5-year bonds dated July 1, 2019, were issued at 102. On September 1, $301,000, 896, 5-year bonds dated September 1, 2019, were issued at 99 1. Prepare the journal entries to record each bond transaction at the date of issuance. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) No. Date Account Titles and Explanation Debit Credit 2. 3 Sept. 1