Grouper Corp. issued $1,6009\%,7-$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 debitt entries before credit entriles. Credit account thtles are automatically indented when amount is entened. Do not indlent manually, If no entry is requlred, select $"$No Entry" for the accoumt tittes and enter $0$ for the amownts$)$

Date Account Tites and Explanation

Debit

Credit

Jan. $1,2025$

Cash

$2600$

Bonds Payable

$($b$)$ Prepare the adjusting journal entry on December $31,2025,$ to record interest expense. $($List aill debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent marnually. If no entry is required, select" $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date Account Titles and Explanation

Dec. $31,2025$

Interest Expense

Interest Payable

$($c$)$ Prepare the journal entry on January $1,2026,$ to record interest paid. $($List all debit entriles before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manualili If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts.$)$

Date

Jan. $1,2026$

Account Tittes and Explanation

$$

Debit

$$