Riverbed Corporation issued $580,000 of 9% bonds on November 1,2025 , for $619,414. The bonds were dated November 1,2025 . and mature in 10 years, with interest payable each May 1 and November 1. Riverbed uses the effective-interest method with an effective rate of 8%. Click here to view factor tables. Prepare Riverbed's December 31, 2025, adjusting entry, (Round intermediate calculations to 5 decimal places, eg. 1.25124 and final answers to 0 decimal places, es. 38,548. If no entry is required, select "No Entry" for the account 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.)