Prepare the journal entries for $($a$)$ January $1,($b$)$ July $1,$ and $($c$)$ December $31.$ Assume The Sweet Company records straight$-$line

amortization semiannually. $($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 the amount is entered. Do not indent manually. List all debit entries before

credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit

Cash

Discount on Bonds Payable

Bonds Payable

Interest Expense

Discount on Bonds Payable

Interest Expense