The Cullumber Company issued $240,000 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 96. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Cullumber 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 Dec. 31, 2025 Discount on Bonds Payable Cash Interest Expense Discount on Bonds Payable Cash Debit Credit 240000 15600 15600