The Windsor Company issued $310,000 of 10% 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 Windsor Company records straight-line amortization semiannually. (If no entry is required, select "No Entry"for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit 2020 Cash 313100 Discount on Bonds Payable -3100 Bonds Payable 310000 1, 2020 Interest Expense 15190 Cash 15500 Discount on Bonds Payable -310 31, 2020 Interest Expense 15190 Interest Payable DIA 15500 Discount on Bonds Payable -310