On July $1,2025,$ Blossom Corporation purchased at par $8\%$ bonds having a maturity value of $$240,000.$ The bonds are dated July $1,2025,$ and mature July $1,2030,$ with interest payable on July $1$ of each year. The bonds are classified in the held$-$to$-$maturity category, and the company does not use reversing entries.

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

$($b$)$ Prepare the journal entry to record the interest earned and interest received for $2025.$

$($c$)$ Prepare the journal entries to record the interest earned and interest received for $2026$