On January 1, 2020, JWS Corporation issued $600,000 of 7% bonds, due in 10 years. The bonds were issued for $644,636, and pay interest each July 1 and January 1. The effective-interest rate is 6%. Prepare the company's journal entries for (a) the January 1 issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. JWS uses the effective-interest method. (Round intermediate calculations to 6 decimal places, eg. 1.251247 and final answer to O decimal places, eg. 38,548. If no entry is required, select "No Entry" for the account titles and enter O for the amounts, Credit account titles are automatically indented when amount is entered. Do not indent manually) No. (a) Date Jan. 1.2020 Account Titles and Explanation Debit Cri