On January 31, 2020, Triumph Sports Cars issued 10 -year, \(6 \%\) bonds with a face value of \(\$ 100,000\). The bonds were issued at 97 and pay interest on January 31 and July 31 . Triumph amortizes bonds by the straight-line method. Record

(a) issuance of the bonds on January 31,

(b) the semi-annual interest payment and discount amortization on July 31, and

(c) the interest accrual and discount amortization on December 31.