Blossom Company issued $700,000,8%,20-year bonds on January 1, 2025 at 104. Interest is payable annually on January 1. Blossom uses the straight-line method of amortization and has a calendar year-end. Prepare all journal entries made in 2025 related to the bond issue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)