E$13\mathrm{.}4($LO $1)$ Company uses the straight$-$line method of amortization for bond premium or discount.

Instructions

Prepare the journal entries to record the following

a$.$ The issuance of the bonds.

b$.$ The payment of interest and the related amortization on July $1,2025.$

c$.$ The accrual of interest and the related amortization on December $31,2025.$