The Carla Vista Company issued $560,000 of 9% bonds on January 1, 2017. The bonds are due January 1, 2027, with interest payable each July 1 and January 1 . The bonds are issued at face value. Prepare Carla Vista's journal entries for (a) the January issuance, (b) the July 1 interest payment, and (c) the December 31 adjusting entry. (Cred it account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles ond enter O for the amounts.)