APL Enterprises required an infusion of cash in order to purchase a large piece of equipment. To

Question:

APL Enterprises required an infusion of cash in order to purchase a large piece of equipment. To finance its equipment purchase, APL issued $3,600,000 of 8% bonds payable.
Required:
Prepare the necessary journal entries to record the issuance of the bonds assuming the bonds were issued (a) at par, (b) at 102, and (c) at 97.