Nash Corporation issued $624,000 of 5% bonds on May 1, 2025. The bonds were dated January 1, 2025, and mature January 1, 2028, withinterest payable July 1 and January 1 . The bonds were issued at face value plus accrued interest. Prepare Nash's journal entries for (a) the May 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry, (If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Credit occount titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)