Headland Corporation provides its officers with bonuses based on net income. For $2025,$ the bonuses total $$333,300$ and are paid on February $15,2026.$ Prepare Headland's December $31,2025,$ adjusting entry and the February $15,2026,$ entry. 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 amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

Credit