On January 1, 2025, Peari Corporation issued $470.000 of 7% bonds, due in 8 years. The bonds were issued for $499,520. and pay interest each July 1 and Jantary 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. Pearl uses the effective-interest method. (Round answers to 0 decimal ploces, es: 38, 548. If no entry is requlred, select "No Entry" for the account tities and enter Ofor the amounts. Credit occount titles are automotically indented when the amount is entered. Do not Indent manualiy, List all debit entries before credit entries)