On October 1, 2024, Pina Corp. issued $852,000,5%,10-year bonds at face value. The bonds were dated October 1, 2024 , and pay interest annually on October 1. Financial statements are prepared annually on December 31. Prepare the journal entry to record the issuance of the bonds. (List all debit entries before credit entries, Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts.) Prepare the adjusting entry to record the accrual of interest on December 31, 2024. (List all debit entries before credit entries. 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 tities and enter 0 for the amounts.) Show the balance sheet presentation of bonds payable and bond interest payable on December 31,2024. PINA CORP. Balance Sheet (Partial) eTextbook and Media Assistance Used List of Accounts Prepare the journal entry to record the payment of interest on October 1, 2025. (List all debit entries before credit entriesi Credit account titles are automatically indented when amount is entered. Do not indent manually. Ifino entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Prepare the adjusting entry to record the accrual of interest on December 31, 2025. (List all debit entries before credit entries. Credit account titles are outomatically 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.) Assume that on January 1, 2026, Pina pays the accrued bond interest and calls the bonds. The call price is 102. Record the payment of interest and redemption of the bonds. (List all debit entries before credit entries. 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.)