At December 31,2025, Blossom Company has outstanding three long-term debt issues. The first is a $1,770,000 note payable which matures June 30,2028 . The second is a $5,110,000 bond issue which matures September 30,2029 . The third is a $14,570,000 sinking fund debenture with annual sinking fund payments of $2,914,000 in each of the years 2027 through 2031. Prepare the required note disclosure for the long-term debt at December 31, 2025. (Do not leave any answer field blank Enter Ofor amounts) On January 1, 2025. Wildhorse Company makes the two following acquisitions 1 Purchases land having a fair value of $290,000,00 by issuling a 5 year, zero-interest-bearing promissory note in the face amoint of $467,048 2. Purchases equipment by issuinga 7,9 vear promissory note having a maturity value of $450,000.00 (interest payable annually). The compary has to pay 10x interest for funds trom its bank. Click here to view factor tables (a) Record the two journal entries that should be recorded by Wildhorse Company for the two purchases on January 1, 2025. (b) Record the interest at the end of the first year on both notes using the effective-interest method. Thound present value foctor colculations to 5 decimd ploces, eg 1.25124 and the finol anower to 2 decimal ploces, es. 58,971.25. Uf no entry is (benterat. Do not indent manuall). List all debet entries before credit entries)