The Sarasota Company issued $230,000 of 12% 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 97 . Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Sarasota 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 the amount is entered. Do not indent manually. List all debit entries before credit entries.)