On January $1,2025,$ Bridgeport Company purchased $9\%$ bonds having a maturity value of $$290,000$ for $$313,782\mathrm{.}32.$ The bonds 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$.$g$.1,225\mathrm{.}25.)($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$.1,225\mathrm{.}25.)$

provide the bondholders with a $7\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on

January $1$ of each year. Bridgeport 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, e$.$g$.1,225\mathrm{.}25.)$