The Oriole Company issued $$310,000$ of $10\%$ 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 $101.$

Prepare the journal entries for $($a$)$ January $1,($b$)$ July $1,$ and $($c$)$ December $31.$ Assume The Oriole 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 amount is entered. Do not indent manually.$)$

No$.$

$($a$)$

$($b$)$

$($c$)$