The Splish Company issued $330,000 of 7% 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 96. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Splish Company records straight-line amortization semiannually. (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.) Date Account Titles and Explanation 1.1.2020 Cash Discount on Bonds Payable Bonds Payable 1,2020 Interest Expense 31, 2020 v Discount on Bonds Payable Cash Interest Expense Discount on Bonds Payable Bonds Payable MacBook Air Debit 316800 13200 Credit 330000 11550