The Grouper Company issued $310,000 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 were issued at 97. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Grouper 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) Cash Premium on Bonds Payable Bonds Payable Interest Expense Premium on Bonds Payable Cash Interest Expense \begin{tabular}{|l||} \hline 17670 \\ \hline \end{tabular} Premium on Bonds Payable