On January 1,2020, Swifty Corporation issued $710,000 of 9% bonds, due in 10 years. The bonds were issued for $665,759, and pay interest each July 1 and January 1 . Company maintains its records under IFRS. 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 10%. (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)