The colson company issued $300,000 of 10% bonds on january 1, 2017. the bonds are due january 1, 2022, with interest payable each july 1 and january 1. the bonds were issued at 98. prepare the journal entries for (a) january 1, (b) july 1, and (c) december 31. assume the colson 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.)