Carla Company issued $516,000of10%, 20-year bonds on January 1, 2017, at102. Interest is payable semiannually on July 1 and January 1. Carla Company uses the straight-line method of amortization for bond premium or discount.

Prepare the journal entries to record the following. (If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)	The issuance of the bonds.
(b)	The payment of interest and the related amortization on July 1, 2017.
(c)	The accrual of interest and the related amortization on December 31, 2017.