The Waterway Company issued $360,000 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 103. Prepare the journal entries for (a) January 1, (b) July 1, and (c) December 31. Assume The Waterway Company records straight-line amortization semiannually. (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 amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit No. Date (a) Jan. 1, 2020 Cash 370800 V Bonds Payable 360000 Premium on Bonds Payable 10800 (b) July 1, 2020 Interest Expense 12600 V Premium on Bonds Payable 900 Cash 13500 Dec. 31,2020 (c) Interest Expense 12600 Premium on Bonds Payable 900 Interest Payable 13500