Blossom Company issues $4.3 million, 10-year, 7% bonds at 96 , with interest payable on December 31 . The straight-line method is used to amortize bond discount. Prepare the journal entry to record the sale of these bonds on January 1, 2025. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare the journal entry to record interest expense and bond discount amortization on December 31,2025 , assuming no previous accrual of interest. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)