The Pearl Company issued $240,000 of 13% 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 Pearl Company records straight-line amortization semiannually. (If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. Credit occount titles are automatically indented when amount is entered. Do not indent manually.)