On January $1,2025,$ Blossom Company purchased $8\%$ bonds having a maturity value of $$280,000$ for $$303,589\mathrm{.}66.$ The bonds provide the bondholders with a $6\%$ yield.

They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Blossom Company uses the effective$-$interest method to

allocate unamortized discount or premium. The bonds are classified in the held$-$to$-$maturity category.

$($a$)$

Prepare the journal entry at the date of the bond purchase. $($List debit entry before credit entry. 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 $2$ decimal places, eg$.1,225\mathrm{.}25.)$

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$($b$)$

Prepare a bond amortization schedule. $($Round answers to $2$ decimal places, e$.$g$.1,225\mathrm{.}25.)$

$($c$)$

Prepare the journal entry to record the interest revenue and the amortization at December $31,2025.($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 O for the amounts. Round

answers to $2$ decimal places, e$.$s$.1,225\mathrm{.}25.)$

$($d$)$

Prepare the journal entry to record the interest revenue and the amortization at December $31,2026.($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 O for the amounts. Round

answers to $2$ decimal places, e$.$g$.1,225\mathrm{.}25.)$