On January $1,2020,$ Blossom Corporation issued $$825,000,9\%,10-$year bonds at face value. Interest is payable annually on January $1.$ Blossom Corporation has a calendar year end.

Prepare all entries related to the bond issue for $2020$ and January $1,2021.($Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record Journal entries in the order presented in the problem. List all debit entries before credit entries:$)$

Date

Account Titles and Explanation

Debit

Credit