Bonds Issued at a Discount (Effective Interest) Theodore Corporation decided to issue long-term debt in order to pay off its short-term obligations, On January 1, 2025, Theodore issued $850,000 in B\% bonds (payable on December 31, 2034) at 92. Interest is paid on June 30 and December 31. The market rate of interest is 10%. Required: Prepare the journal entries for December 31, 2025. If an amount box does not require an entry, leave it blank. When required, round amounts to the nearest whole dollar. Prepare the joumal entries for December 31, 2026. If an amount box does not require an entry, leave it blank. When required, round amounts to the nearest whole dollar