The Flint Company issued $$310,000$ of $10\%$ 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 $99.$

Prepare the journal entries for $($a$)$ January $1,($b$)$ July $1,$ and $($c$)$ December $31.$ Assume The Flint 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.$)$

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