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1 of each year. Marin Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category. (a) for the account titles and enter 0 for the amounts. Round answers to 2 decimal places, e.g. 1,225.25.) \begin{tabular}{|c|ccc|} \hline Date & Account Titles and Explanation & Debit & Credit \\ \hline Jan. 1,2025 & & \\ \hline \end{tabular}