Jonas Corporation has excess cash to invest and pays $$200,000$ to buy $7\%,$ five$-$year bonds of Ridgelin Corporation, at face value, on June $30,2025.$ The bonds pay interest on June $30$ and December $31.$ Jo intends to hold the bonds to maturity. The bonds are disposed of$,$ at face value, on June $30,$ two years later.

Prepare the journal entry for December $31,2025.$