The Teal Company issued $370,000 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 101. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Teal Company records straight-line amortizatiorgsemiannually. (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.) No. Date (a) Jan. 1.2020 (b) July 1, 2020 (c) Dec. 31, 2020 Account Titles and Explanation Debit Cred