Headland Company issued $$564,000$ of $11\%,20-$year bonds on January $1,2025,$ at $102.$ Interest is payable semiannually on July $1$ and January $1.$ Headland 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 titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$

$($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 $31,2025.$