Marin Corporation provides its officers with bonuses based on net income. For 2025 , the bonuses total $371,700 and are paid on February 15, 2026. Prepare Marin's December 31, 2025, adjusting entry and the February 15, 2026, entry. (If no entry is required, select "No Entry" for the occount titles and enter O 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. (Ist all debit entries before credit entries.)