The Bridgeport Company issued $230,000 of 13% bonds on January 1, 2020. The bonds are due January 1, 2025, with interest payable each July 1 and January 1. The bonds were issued at 97. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Bridgeport Company records straight-line amortization semiannually. (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 amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 1, 2020 Cash Bonds Payable Premium on Bonds Payable July 1, 2020 Interest Expense Premium on Bonds Payable Cash Dec. 31, 2020 Interest Expense Premium on Bonds Payable Cash 230,000