Sandra Robinson Company issued $

$5$

$7$

$6$

$,$

$0$

$0$

$0$

$$of

$1$

$0$

$\%$

$,$

$2$

$0$

$-$

year bonds on January

$1$

$,$

$2$

$0$

$2$

$5$

$,$

$$at

$1$

$0$

$2$

$.$

$$Interest is payable semiannually on July

$1$

$$and January

$1$

$.$

$$Sandra Robinson Company uses the effective

$-$

interest method of amortization for bond premium or discount. Assume an effective yield of

$9$

$.$

$7$

$7$

$0$

$5$

$\%$

$.$

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Prepare the journal entries to record the following.

$($

Round intermediate calculations to

$6$

$$decimal places, eg

$.$

$1$

$.$

$2$

$5$

$1$

$2$

$4$

$7$

$$and final answer to

$0$

$$decimal places, eg

$.$

$3$

$8$

$,$

$5$

$4$

$8$

$.$

$$If no entry is required, select

$"$

No Entry" for the account titles and enter

$0$

$$for the amounts. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries.

$)$

a

$.$

$$The issuance of the bonds.

b

$.$

$$The payment of interest and related amortization on July

$1$

$,$

$2$

$0$

$2$

$5$

$.$

The accrual of interest and the related amortization on December

$3$

$1$

$,$

$2$

$0$

$2$

$5$

$.$