Kingbird Cleaners issued 900,000 of 10%, 20-year bonds on January 1, 2022, at 109.201 to yield 9%. Interest is payable semiannually on July 1 and January 1. Prepare the journal entries to record the following. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		The issuance of the bonds.
(b)		The payment of interest and the related amortization on July 1, 2022.
(c)		The accrual of interest and the related amortization on December 31, 2022.