Cullumber Company issued $$456,000,6\%,30-$year bonds on January $1,2025,$ at $105.$ Interest is payable annually on January $1.$ Cullumber uses straight$-$line amortization for bond premium or discount.

Prepare the journal entries to record the following events. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Emiry" for the account titles and enter $0$ for the amounts.$)$

$($a$)$ The issuance of the bonds.

$($b$)$ The accrual of interest and the premium amortization on December $31,2025.$

$($c$)$ The payment of interest on January $1,2026.$

$($d$)$ The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded.

Date

Account Titles and Explanation

Debit

Credit