The Ivanhoe Company issued $340,000 of 10% 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 Ivanhoe Company records straight-line amortization semiannually. (If no entry is required, select "No Entry" for the account titles and enter 0 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.) \begin{tabular}{|} \hline 340000 \\ \hline \end{tabular} Premium on Bonds Payable 1,2025 Interest Expense 15480 Premium on Bonds Payable 1020 Interest Expense 15480 Premium on Bonds Payable 1920 Interest Payable 16500