On January $1,2025,$ Riverbed Company purchased $12\%$ bonds having a maturity value of $$430,000$ for $$462,600\mathrm{.}36.$ The bonds provide the bondholders with a $10\%$ yield. They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. Riverbed Company uses the effective$-$interest method to allocate unamortized discount or premium. The bonds are classified in the held$-$to$-$maturity category.

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 $0$ for the amounts. Round answers to $2$ decimal places, e$.$g$.1,225\mathrm{.}25.)$

Date Account Titles and Explanation

Dec. $31,$

$2026$