Ruth Lewis Company issued $636,000 of 10%,20-year bonds on January 1,2025, at 103 . Interest is payable semiannuall and January 1. Lewis Company uses the straight-line method of amortization for bond premium or discount. Prepare the journal entries to record the following. (If no entry is required, select "No Entry" for the occount titles and enter of amounts, Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entrie credit entries.) a. The issuance of the bonds. b. The payment of interest and the related amortization on July 1,2025. c. The accrual of interest and the related amortization on December 31.2025. Date Account Titles and Explanation Debit Credit SUPPORT