Sandhill Services, Inc. issued $10,000,8%,10-year bonds on January 1,2025 , at 104 . Interest is payable annually on December 31 . Sandhill uses the straight-line method of amortization and has a calendar year-end. Prepare all journal entries made in 2025 related to the bond issue. (Credit occount titles are automatically indented when the amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount titles and enter Ofor the amounts. List all debit entries before credit entries. Record Journal entries in the order presented in the problem.)