The City of Fram issued 100 bonds at their face value of $6,000 each plus accrued interest on June 1, 2023. The term of the bonds was January 1, 2023, to January 1, 2029, with interest payable semi-annually each January 1 and July 1 at 6%. Fram uses the effective interest method. Prepare journal entries for

(a) The date of issuance, 

(b) The July 1 interest payment, and 

(c) The December 31 adjusting entry.