The Shamrock Company issued $$330,000$ of $13\%$ bonds on January $1,2025.$ The bonds are due January $1,2030,$ with interest payable each July $1$ and January $1.$ The bonds are issued at face value.

Prepare Shamrock's journal entries for $($a$)$ the January issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$ adjusting entry. $($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.$)$

No$.$

Date

Account Titles and Explanation

Debit

Credi

$($a$)$

$($b$)$

$($c$)$

Premium on Bonds Payable