On January 1, 2025, Wildhorse issued $870,000 of 9% serial bonds at par. Semiannual interest is payable on January 1 and July 1 and principal of $87,000 matures each January 1 starting in 2026 . The debt will be serviced through a special tax levy designed especially for this purpose. Therefore, transfers will be provided as needed from the Special Revenue Fund. The following transactions occurred relating to the Debt Service Fund. Prepare the journal entries necessary to record the foregoing transactions. (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. List all debit entries before credit entries.) 2025 None 29 Tranbfer to Dubt Service Fund Iransfer from Special Revenue Fund (To record transfer received) Nhy 1 Interest Experoe Due from Debt Service Fund (To record interest payment) Dec18 Transfer to Dubt Service Fund Iransfer from Soecial Revenue Fund (To record transfer recelved) 2026 (To record interest and principal payment) permany 2035 (To liquidate investments) (To make last bond principal and interest payment) (To dose expendiures) (To transfer remaining assets) (To close remaining accounts)