Adcock Company issued $100,000, 6%, 20-year bonds on January 1, 2015, at 103. Interest is payable semian nu alty on ui, 1 and Ianuan straight-line amortization for bond premium or discount. Adcock uses Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 2015 Prepare the journal entry to record the payment of interest and the premium amortization on July 1, 2015, assuming that interest was not accrued on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit July 1, 2015