On Janiary 1,2025, Concard Corporation issued $500,000 of 7% bends due in 10 vears. The bonds were issued for $537,196, and pyy interest each July 1 and January 1 . The effective-intecest rate is 6%. Prepare the compam's journal entries for (a) the Jaruary 1 hsuance (b) the Jaly 1 interest paytnent, and (c) the December 31 adjusting enary. Concord uses the effectivg-interest method. (Round anowers to 0 decimai places, es, 38,548 . If no entry is required, select "No Enitry" for the account titics and enter Ofor the amounts. Credit account tilles are autamotically indented when the amount is entered. Do not indent manualk. Liat alf debit entries bedore credit entries)