Prepare the journal entries to record the following events. (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.) (a) The issuance of the bonds. (b) The accrual of interest and the premium amortization on December 31, 2025. (c) The payment of interest on January 1,2026. (d) The redemption of the bonds at maturity, assuming interest for the last interest period has been paid and recorded