The Sarasota Company issued $$390,000$ of $9\%$ bonds on January $1,2025.$ The bonds are due January $1,2030,$ with interest payable

each July $1$ and January $1.$ The bonds are issued at face value.

Prepare Sarasota's journal entries for $($a$)$ the January issuance, $($b$)$ the July $1$ interest payment, and $($c$)$ the December $31$ adjusting

entry. $($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.$)$

Date

Account Titles and Explanation

Debit

Credit

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