Helen Martin Company issued $564,000 of 10%, 20-year bonds on January 1, 2025, at 102. Interest is payable semiannually on July 1 and January 1. Helen Martin Company uses the effective interest method of amortization for bond premiums or discounts. Assume an effective yield of 9.7705%.

Prepare the journal entries to record the following. (Round intermediate calculations to 6 decimal places, e.g. 1.251247, and final answer to O decimal places, e.g. 38,548.

a. The issuance of the bonds.

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

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