Marigold Corporation issued $$660,000$ of $6\%$ bonds on May $1,2025.$ The bonds were dated January $1,2025,$ and mature January $1,$

$2028,$ with interest payable July $1$ and January $1.$ The bonds were issued at face value plus accrued interest.

Prepare Marigold's journal entries for $($a$)$ the May $1$ issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$ adjusting entry.