Metlock Corp. carries an account in its general ledger called Investments, which contained debits for investment purchases, and no credits, with the following descriptions.

Feb. $1,2025$ Sharapova Company common stock, $$120$ par, $240$ shares

$$40,800$

April $1$ U$.$S$.$ government bonds, $12\%,$ due April $1,2035,$ interest payable April $1$ and October $1,96$ bonds of $$1,000$ par each

$96,000$

July $1$ McGrath Company $12\%$ bonds, par $$50,100,$ dated March $1,2025,$ purchased at $104$ plus accrued interest, interest payable annually on March $1,$ due March $1,2045$

$54,108$

Prepare the entry to record the accrued interest and the amortization of premium on December $31,2025,$ using the straight$-$line method. $($List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Round answers to $0$ decimal places, e$\mathrm{.}8.1,225.)$

Date Account Titles and Explanation

Debit

Credit

Dec. $\text{'}$

$31,$

Interest Receivable

$2025$

Debt Investments