$2025$

f$.$ In March, paid the entire amount of the note on its March $1$ due date, using proceeds from a February

issuance of $$25\mathrm{.}4$ million of $10-$year bonds at face value, along with other available cash.

g$.$ The storage containers covered by refundable deposits are expected to be returned during the first nine

months of the year. Half of the containers were returned in March $2025.$

Required:

Prepare the appropriate journal entries for items a$-$g$.$

Prepare the current and long$-$term liability sections of the December $31,2024,$ balance sheet. Trade

accounts payable on that date were $$262,000.$