The Buffalo Company issued $230,000 of 13% bonds on January 1, 2025. The bonds are due January 1, 2030, with interest payable each July 1 and January 1. The bonds were issued at 102. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Buffalo 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 the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Jan. 1, 2025 Cash Discount on Bonds Payable Bonds Payable July 1, 2025 Interest Expense Discount on Bonds Payable Cash Dec. 31, 2025 Interest Expense Discount on Bonds Payable Debit 234,600 15,410 15,410 Credit 4,60 230,00 46 14,95 46