Brief Exercise 14-3 The Kingbird Company issued $300,000 of 10% bonds on January 1, 2017. The bonds are due January 1, 2022, with interest payable each July 1 and January 1. The bonds were issued at 99. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Kingbird Company records straight-line amortization semiannually. (If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Credit account tities are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answer to o decimal places, e.g. 38,548.) Account Titles and Explanation Debit Credit No. Date (a) January 1, 2017 (b) (c)