The Pronghorn Company issued 220,000 of 9% bonds on January 1, 2022. The bonds are due January 1, 2027, with interest payable each July 1 and January 1. The bonds were issued at 108.32 to yield 7%. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. (Round answers to O decimal places, e.g. 5,125. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)