Prepare the journal entry to record the transaction of December 31, 2025, for the Wildhorse Co. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the accoun titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.) Prepare the journal entry to record the transaction of December 31, 2025, for the Wildhorse Co. (Round present value factor calculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal places, e.g. 5,275. If no entry is required, select "No Entry" for the accoun titles and enter 0 for the amounts. Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.)