On January 1, 2025, Blossom Corporation issued $500,000,5%,5-year bonds dated January 1,2025 at 95 . The bonds pay annual interest on January 1 . The company uses the straight-line method of amortization and has a calendar year-end. Prepare all the journal entries that Blossom Corporation would make related to this bond issue through January 1, 2026. Be sure to indicate the date on which the entries would be made. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Date Account Titles and Explanation Debit Credit (To record sale of bonds) (To accrue annual interest) (To record payment of bond interest liability)