The Cheyenne Company issued $$340,000$ of $12\%$ bonds on January $1,2025.$ The bonds are due January $1,2030,$ with interest payable each July $1$ and January $1.$ The bonds are issued at face value.

Prepare Cheyenne's journal entries for $($a$)$ the January issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$ adjusting entry. $($ff no entry is required, select $"$No Entry" for the occount titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manualh: List all debit entries before credit entries.$]$

Yo$.$ Date

Account Titles and Explanation

Debit

Credit

a$)$

$$

$$

b$)$

$$

$$

c$)$

$$