Nancy Jackson Company issued $$528,000$ of $10\%,20-$year bonds on January $1,2025,$ at $102.$ Interest is payable semiannually on July

$1$ and January $1.$ Nancy Jackson Company uses the effective$-$interest method of amortization for bond premium or discount. Assume

an effective yield of $9\mathrm{.}7705\%.$

Click here to view factor tables.

Prepare the journal entries to record the following. $($Round intermediate calculations to $6$ decimal places, e$.$g$.1\mathrm{.}251247$ and final answer 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.$)$

a$.$ The issuance of the bonds.

b$.$ The payment of interest and related amortization on July $1,2025.$

c$.$ The accrual of interest and the related amortization on December $31,2025.$