On January $1,2025,$ Indigo Corporation issued $$540,000$ of $7\%$ bonds, due in $10$ years. The bonds were issued for $$580,171,$ and pay

interest each July $1$ and January $1.$ The effective$-$interest rate is $6\%.$

Prepare the company's journal entries for $($a$)$ the January $1$ issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$

adjusting entry. Indigo uses the effective$-$interest method. $($Round answers to $0$ decimal places, e$.$g$.38,548.$ If no entry is required, select