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Concord Corporation issued 2,700 6%,5-year, $1,000 bonds dated January 1, 2025, at face value. Interest is paid each January 1. (a) Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required; select "No Entry" for the account titles and enter 0 for the amounts.) (b) Prepare the adjusting journal entry on December 31, 2025, to record interest expense. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (c) Prepare the journal entry on January 1, 2026, to record interest paid. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts.)