Sandhill Co$.$ issued $$420,000$ of $6\%,20-$year bonds on January $1,2025,$ at face value. Interest is payable annually on January $1.$

Prepare the journal entry to record the issuance of the bonds. $($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.$)$

Date

Account Titles and Explanation

Debit

eTextbook and Media

List of Accounts

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

Date

Account Titles and Explanation

Debit

eTextbook and Media

List of Accounts

Prepare the journal entry to record the payment of interest 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.$)$

Date

Account Titles and Explanation

Debit

Prepare the journal entry to record the redemption of the bonds at maturity, assuming interest for the last interest period has

been paid and recorded. $($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 O for the amounts.$)$

Date

Account Titles and Explanation

Debit