On January $1,2025,$ Carla Company sold $11\%$ bonds having a maturity value of $$500,000\mathrm{.}00$ for $$518,953\mathrm{.}45,$ which provides the bondholders with a $10\%$ yield. The bonds are dated January $1,2025,$ and mature January $1,2030,$ with interest payable December $31$ of each year. Carla Company allocates interest and unamortized discount or premium on the effective$-$interest basis.

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$($a$)$

Prepare the journal entry at the date of the bond issuance. $($Round answer to $2$ decimal places, e$.$g$.38,548\mathrm{.}25.$ 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.$)$