On January 1, 2025, Carla Company purchased 10% bonds having a maturity value of $220.000 for $237,567.22. The bonds provide the bondholders with a 8% yield. They are dated January 1,2025 , and mature January 1,2030 , with interest recelved on January 1 of each year, Carla Company uses the effective-interest method to allocate unamortized discount or premium. The bonds are classified in the held-to-maturity category. (a) (c) (d) 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 tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter O for the amounts. Round answers to 2 decimal places, es. 1,225.25.)