The Marin Company issued $$220,000$ of $9\%$ 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 $103.$

Prepare the journal entries for $($a$)$ January $1,($b$)$ July $1,$ and $($c$)$ December $31.$ Assume The Marin 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