Exercise 10-20 -year bonds on January 1, 2015, at 103. Intarest is payable samiannually on July 1 and January 1. Adcock uses straight-line amortization Adcock Company issued $180a,000, 6% , bond premium or discount. Prepare the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Dat Credit Account Titles and Explanation Debit Jan. 1, 2015 SHOW LIST OF ACCOUNTS Prepare the journal entry to record the payment of interest and the premium amortization on July 1, 2015, assuming that interest was not accrued on June 30. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Date Credit July 1, 2015 I SHOW LIST OF ACCOUNTS Prepare the journal entry to racord the accrual of interest and the premium amortization on December 31, 2015. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Accunt Tiles and Exulanation Debit Credili Dec. 31, 2015