The Sunland Company issued $260,000 of 11% 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 98 Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Sunland Company records straight-line amortization semiannually, (If no entry is required, select "No Entry" for the occount titles and enter ofor the amounts. Credit account titles ore automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries)