on january $1,2025,$ Sunland corporation issued $$690000,8\%,5$year bonds date january$1,2025$ at $96.$ The bonds pay annual interest on january$1.$ the company uses the straight line method of amortization and has a claender year end $.$ prepare all the journal entries that sundland corportaion would make related to this bond issue through january $1,2026.$ Be sure to indicate the date on which the entires would be be made.