Blue Corporation issued $$499,200$ of $7\%$ bonds on November $1,2025,$ for $$537,196.$ The bonds were dated November $1,2025,$ and mature in $10$ years, with interest payable each May $1$ and November $1.$ Blue uses the effective$-$interest method with an effective rate of $6\%.$

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Prepare Blue's December $31,2025,$ adjusting entry. $($Round intermediate calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answers to $0$ decimal places, e$.$g$.38,548.$ 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.$)$

$\backslash$table$[[$Date Account Titles and Explanation,$],[$December $31,,],[2025,$Interest Expense$],[$Premium on Bonds Payable,$]]$