The Grouper Company issued $$330,000$ 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 are issued at face value.

Prepare Grouper's journal entries for $($a$)$ the January issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$ adjusting

entry. $($If no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credlt account tiles are automatically

indented when the amount is entered. Do not indent manually List aili debit entries before credit entries.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credit

$($a$)$

$($b$)$

$($c$)$