Bonita Corporation issued $$530,400$ of $7\%$ bonds on November $1,2025,$ for $$563,288.$ The bonds were dated November $1,2025,$ and mature in $8$ years, with interest payable each May $1$ and November $1.$ Bonita uses the effective$-$interest method with an effective rate of $6\%.$

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Prepare Bonita's December $31,2025,$ adjusting entry