In each of the following independent cases, the company closes its books on December 31 . Click here to view factor tables. (a) Wildhorse Co. sells $511,000 of 10% bonds on March 1, 2025. The bonds pay interest on September 1 and March 1. The due date of the bonds is September 1, 2028. The bonds yield 12\%. Give entries through December 31, 2026. Prepare a bond amortization schedule using the effective-interest method for discount and premium amortization. Amortize premium or discount on interest dates and at year-end. (Round answers to 0 decimal places, e.g. 38,548 .) Prepare all of the relevant journal entries from the time of sale until December 31, 2026. (Assume that no reversing entries were made.) (Round present value factor calculations to 5 decimal places, e.g. 1.25124 and the final answers to 0 decimal places, e.g. 58,971. Record entries in the order displayed in the problem statement. 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 the amount is entered. Do not indent manually. List all debit entries before credit entries.) Date Account Titles and Explanation Debit Credit