The Pearl Company issued $300,000 of 10x bonds on January 1,2025, The bonds are due January 1, 20,00, with interest payable exch tuly 1 and Janisary 1 . The bonds were issued at 104, Prepare the joumal entries for (a) January 1, (b) July L, and [c] December 31. Assume The Prait Comparn records straight fine amortiration semiannually, fif no entry is required, select "No Entry" for the occount tities and enter Ofor the omounts. Credit occount titles are outomatically indented when the amount is entered. Do not indent manualy. Uist all debit entries before credit entries)