The Headland Company issued 220,000 of 9% bonds on January 1, 2022. The bonds are due January 1, 2027, with interest payable each July 1 and January 1. The bonds were issued at 108.32 to yield 7%. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. (Round answers to O decimal places, e.g. 5,125. 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 amount is entered. Do not indent manually.) No. Date Account Titles and Explanation (a) Jan. 1, 2022 Cash Bonds Payable (b) July 1, 2022 Interest Expense Bonds Payable Cash (c) Dec. 31, 2022 Interest Expense Bonds Payable Interest Payable Debit Cred