Cullumber plc issued 492,000 of 4% bonds on May 1,2022 . The bonds were dated January 1,2022 , and mature January 1,2024 , with interest payable July 1 and January 1 . The bonds were issued at face value plus accrued interest. Prepare Cullumber's journal entries for (a) the May 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. (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.) (b) (c)