I am not sure if these accounts are right or not.

Bonds Issued at a Discount (Effective Interest) Theodore Corporation decided to issue long-term debt in order to pay off its short-term obligations. On January 1, 2025, Theodore issued $850,000 in 8% bonds (payable on December 31, 2034) at 92. Interest is paid on June 30 and December 31. The market rate of interest is 10%. Required: Prepare the journal entries for December 31, 2025. If an amount box does not require an entry, leave it blank. When required, round amounts to the nearest whole dollar. 2025 Dec. 31 Interest Expense Discount on Bonds Payable Cash Prepare the journal entries for December 31, 2026. If an amount box does not require an entry, leave it blank. When required, round amounts to the nearest whole dollar. 2026 Dec. 31 Interest Expense Discount on Bonds Payable 99 Cash