Flint Limited issued $436,300 of 9% bonds on January 1, 2017. The bonds are due on January 1, 2022, with interest payable each July 1 and January 1. The bonds are issued at 99. Flint Limited records the amortization using the straight-line method.

A) Prepare the journal entry related to the bonds for January 1 (2) B) Prepare the journal entry related to the bonds for July 1 (3) C) Prepare the companys journal entry for December 31 (3)