The Kingbird Company issued $310,000 of 10% bonds on January 1, 2017. The bonds are due January 1, 2022, with interest payable each July 1 and January 1. The bonds were issued at 101. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Kingbird Company records straight-line amortization semiannually. (If no entry is required, select "No Entry" for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round Intermediate calculations to 6 decimal places, eg, 1.251247 and final answer to decimal places, eg, 38,548.) Account Titles and Explanation Debit Credit No. la) Date January 1 2017 July 1, (b) 2017 c) December 31. 2017