The Indigo Company issued $360,000 of 7% bonds on January 1,2020 . The bonds are due January 1,2025, with interest payable each July 1 and January 1 . The bonds were issued at 104 . Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Indigo Company records straight-line amortization semiannually. (If no entry is required, select "No Entry" for the account tities and enter O for the amounts. Credit occount tities are automatically indented when amount is entered. Do not indent manually)