Cullumber Ltd. Issued pound 302, 200, 9%, 10-year bonds on January 1, 2017, for pound 323, 011. This price resulted in an effective-interest rate of 8% on the bonds. Interest is payable annually on January 1. Cullumber uses the effective interest method to amortize bond premium or discount. Prepare the journal entries to record the following. (Round answers to 0 decimal places, e.g., 125. Credit account titles arc automatically indented when amount is entered. Do not indent manually.) (a) The Issuance at the bonds. (b) The accrual of Interest and the discount amortization on December 31, 2012. (c) The payment of interest on January 1, 2018