on January $1,2025,$ Carla Company sold $11\%$ bonds having a maturity value of $$700,000\mathrm{.}00$ for $$726,535\mathrm{.}83,$ which provides the boldholders with a $10\%$ yield. The Bonds are dated January $1,2025,$ and mature January $1,2030,$ with interest payable December $31$ of each year. Carla Company allocates interest and unamoritized discount or premium on the effective$-$interest basis.