Doyle Company issued $$420,000$ of $10-$year, $6$ percent bonds on January $1,$ Year $1.$ The bonds were issued at face value. Interest is payable in cash on December $31$ of each year. Doyle immediately invested the proceeds from the bond issue in land. The land was leased for an annual $$58,500$ of cash revenue, which was collected on December $31$ of each year, beginning December $31,$ Year $1.$Required:

a$.$ Organize the transaction data in accounts under the accounting equation for Year $1$ and Year $2.$

Note: Enter any decreases to account balances with a minus sign. If there is no effect on the Account Titles for Retained Earnings,

leave the cell blank. Not all cells will require entry.