The Windsor Company issued $330,000 of 9% bonds on January 1 issued at 104 2017. The bonds are due January 1 2022 with nterest payable each uly ind JanuaryTIe bonds were 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 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Round intermediate calculations to 6 decimal places, e.g. 1.251247 and final answer to 0 decimal places, e.g. 38,548.) No. Date Account Titles and Explanation Ixeliai (a) January 1, 2017 (b) July 1, 2017 (c) December 31, 2017