Concord Corporation sold $$2,950,000,9\%,5-$year bonds on January $1,2025.$ The bonds were dated January $1,2025,$ and pay interest

on January $1.$ Concord Corporation uses the straight$-$line method to amortize bond premium or discount.

Prepare all the necessary journal entries to record the issuance of the bonds and bond interest expense for $2025,$ assuming that

the bonds sold at $103.($List all debit entries before credit entries. Credit account titles are automatically indented when

amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for

the amounts.$)$

List of Accounts