On January 1,2025 , Nash 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. Nash uses the effective-interest method. (Round answers to O decimal ploces, 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 the amount is entered, Do not indent manually. List all debit entries before credit entries.)