Blossom Ltd., a private company following ASPE, issued a $200,000, 3-year, zero-interest bond dated January 1, 2023. The market interest rate for similar bonds was 9%. Assume the company used the straight-line method of amortization. Prepare the journal entry for the issue of the bond and the year-end journal entry at December 31, 2023. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round answers to O decimal places, e.g. 5,275.) Date Account Titles Debit Credit