On August $1,2022,$ Sheridan Company issued $$465,000,8\%,10-$year bonds at face value. Interest is payable annually on August $1.$ Sheridan's year$-$end is December $31.$

$($a$)$

Prepare the journal entry to record the issuance of the bonds. $($Credlt account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Aug. $1$

$($b$)$

Prepare the journal entry to record the accrual of interest on December $31,2022.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation,Debit,Credit$],[$Dec$.31,,,]]$

$($c$)$

Prepare the journal entry to record the payment of interest on August $1,2023.($Credit account titles are automatically indented when amount is entered. Do not indent manually.$)$

Date Account Titles and Explanation

Debit

Credit

Aug. $1$

$$

$$

$$

$$

$$

$$