Bonds tssued ot a Discount (Effective interest) on December 31, 2034) at 92. Interest is paid on June 30 end 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 biank, When'required, round amounts to the nearest whole dollar. Prepare the journal entries for December 31, 2026. If an ambunt box does not require an entry, leave it Bank. When required, round amounts to the nearest whole dollar. 2026 Dec. 31