Flint Corporation issued $2,9007\%,5-$year, $$1,000$ bonds dated January $1,2025,$ at face value. Interest is paid each January $1.$

$($a$)$ Prepare the journal entry to record the sale of these bonds on January $1,2025.($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.$)$

$($b$)$ Prepare the adjusting journal entry on December $31,2025,$ to record interest expense. $($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.$)$

$($c$)$ Prepare the journal entry on January $1,2026,$ to record interest paid. $($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.$)$

Date

Account Titles and Explanation

Debit

Credit

Jan. $1,2026$