The Swifty Company issued $$210,000$ of $9\%$ 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 $101.$

Prepare the journal entries for $($a$)$ January $1,($b$)$ July $1,$ and $($c$)$ December $31.$Assume The Swifty Company records straight$-$line amortization semiannually. $($If no entry is required, select $"$No Entry" for the account titles and enter a 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$.$

$($a$)$

$($b$)$

$($c$)$

Date

$(1)$

r$.$

$$

Account Titles and Explanation

Debit

Cre