Crane Services, Inc. issued $$540,000,8\%,10-$year bonds on January $1,2025,$ at $104.$ Interest is payable annually on December $31.$ Crane uses the straight$-$line method of amortization and has a calendar year$-$end.

Prepare all journal entries made in $2025$ related to the bond issue. $($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. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$