Earbara Jones Company issued $444,000 of 10%,20-year bonds on January 1, 2025, at 104. Interest is payable semiannually on July 1 and January 1. Jones 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 tities and enter O for the amounts. Credit account titles are eutomatically indented when the amount is entered. Do not indent manually. List. all debit entries before credit entries.) a. The issuance of the bonds. b. The payment of interest and the related amortization on July 1,2025. c. The accrual otinterest and the related amortization on Decenber 31, 2025