Sunland Discount Supply Company issued $790,000, 10%, 10-year bonds on January 1, 2025 at 106. Interest is payable annually on December 31. Sunland uses the effective-interest method of amortization and has a calendar year-end and the bonds were issued for an effective interest rate of 8%. Prepare all journal entries made in 2025 related to the bond issue. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries.) Date 2025 Account Titles and Explanation Debit Credit