Coronado Corporation issued $$490,800$ of $7\%$ bonds on November $1,2025,$ for $$520,776.$ The bonds were dated November $1,2025,$ and mature in $8$ years, with interest payable each May $1$ and November $1.$ Coronado uses the effective$-$interest method with an effective rate of $6\%.$

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Prepare Coronado's December $31,2025,$ adjusting entry. $($Round intermediate calculations to $5$ decimal places, eg$.1\mathrm{.}25124$ and final answers to $0$ decimal places, e$.$g$.38,548.$ If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

$\backslash$table$[[$Date$,$Account Titles and Explanation$],[$December$,],[31,2025,$Interest Expense$],[$Discount on Bonds Payable,$],[$Interest Payable,$]]$