The following section is taken from Cullumber's balance sheet at December 31, 2024. Interest is payable annually on January 1 . The bonds are callable on any annual interest date. (a) Journalize the payment of the bond interest on January 1,2025 . (b) Assume that on January 1,2025, after paying interest, Cullumber calls bonds having a face value of $110,000. The call price is 106 . Record the redemption of the bonds. (c) Prepare the adjusting entry on December 31,2025 , to accrue the interest on the remaining bonds. No. Date Account Titles and Explanation Debit Credit (a) (b) (c)