On January $1,2025,$ Sheffield Corporation issued $$2,247,000$ face value, $9\%,10-$year bonds for proceeds of $$2,397,776.$ This price resulted in an effective$-$

interest rate of $8\%$ on the bonds. The bonds pay annual interest, each January $1$ and Sheffield has a calendar year end. Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries. Round answers to $0$ decimal places, e$.$g$.125.)$

$\backslash$table$[[$Date Account Titles$],[$Dec$.31,2025$ Debit$],[],[]]$

the account titles and enter O for the amounts.$)$

Date $,$ Account Titles

List of Accounts entries. If no entry is required, select $"$No Entry" for the account titles and enter $O$ for the amounts. Round answers to $0$ decimal places, e$.$g$.125.)$

$\backslash$table$[[$Date Account Titles,Debit$],[$Dec$.31,2026,],[,]]$

List of Accounts