On January 1,2022, Skysong Corporation issued $550,000 of 7% bonds, due in 8 years. The bonds were issued for $584,545, 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. (Round answers to 0 decimal places, e.g.38,548. 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.)