? Kingbird Corporation issued $$560,400$ ?of $7\%$ ?bonds on November $1,2025,$ ?for $$601,659.$ ?The bonds were dated November $1,2025,$

and mature in $10$ ?years, with interest payable each May $1$ ?and November $1.$ ?Kingbird uses the effective$-$interest method with an

effective rate of $6\%.$

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Prepare Kingbird's December $31,2025,$ ?adjusting entry. $($Round intermediate calculations to $5$ ?decimal places, e$.$g$.1\mathrm{.}25124$ ?and final