On January 1, 2020, Vaughn Corporation issued $460,000 of 7% bonds, due in 10 years. The bonds were issued for $428,743, and pay interest each July 1 and January 1. Vaughn uses the effective-interest method. 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. Assume an effective-interest rate of 8%. (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. Date Account Titles and Explanation (a) Jan 1, 2020 Cash di July 1, 2020 (c) Dec 31, 2020 eTextbook and Media List of Accounts Debit Cred