Blossom Company issued $1.700,000 of 10%, 10-year bonds on January 1, 2017, at 103. Interest is payable semiannually on July 1 and January 1, Blossom Company uses the effective interest method of amortization for bond premium or discount. Assume an effective yield of 9.5201% Prepare the journal entries to record the following Credit account titles are automatically indented when the amount is entered. Do not indent manually. Io entry is required, select "Ne Entry for the account titles and enter for the amounts.) (a) The Issuance of the bonds. (b) The payment of interest and related amortization on July 1, 2017 (d) The accrual of interest and the related amortization on December 31, 2017 Date Account Titles and Explanation Debit Credit (a) 1/1/17 (b) 7/1/17