Current Attempt in Progress Your answer is partially correct. The Pronghorn Company issued $\backslash (\backslash$$ $310,000\backslash )$ of $\backslash (10\backslash \%\backslash )$ bonds on January $1,2025.$ The bonds are due January $1,2030,$ 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 Pronghorn Company records straight$-$line amortization semiannually. $($lf no entry is required, select $"$No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$ No$.($a$)($b$)$ July $1,2025$ Premium on Bonds Payable Bonds Payable Premium on Bonds Payable Cash $($c$)$ Dec. $31,2025$ Interest Expense Premium on Bonds Payable Interest Payable Debit Cre $14260$