Riverbed Corporation issued $\backslash (\backslash$$ $540,000\backslash )$ of $\backslash (7\backslash \%\backslash )$ bonds on November $1,2025,$ for $\backslash (\backslash$$ $580,171\backslash ).$ The bonds were dated November $1,2025,$ and mature in $10$ years, with interest payable each May $1$ and November $1.$ Riverbed uses the effective$-$interest method with an effective rate of $\backslash (6\backslash \%\backslash ).$ Click here to view factor tables. Prepare Riverbed's December $31,2025,$ adjusting entry. $($Round intermediate calculations to $5$ decimal places, e$.$g$.1\mathrm{.}25124$ and final answers 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.$)$ December $31,2025$ Interest Expense Premium on Bonds Payable Interest Payable