On January $1,2025,$ Sage Company purchased at par $\backslash (8\backslash \%\backslash )$ bonds having a maturity value of $\backslash (\backslash$$ $290,000\backslash ).$ They are dated January $1,2025,$ and mature January $1,2030,$ with interest received on January $1$ of each year. The bonds are classified in the held$-$to$-$maturity category.

$($a$)$ Prepare the journal entry at the date of the bond purchase.

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

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

$($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.$)$